"Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax."
This still does not explain why the deduction from self-employment tax has to be taken before the qualified plans one. Why can't I deduct the full amount of gross income from qualified plans before determining how much it has to go through self-employment tax?
The order of operations isn't clear.
