@chriscampbell
Note that you can purchase audit defense if you are concerned.
https://intuit.taxaudit.com/prepaid-audit-defense-1
Note that no one is going to guarantee that any answer is 100% defensible nor all positions taken be accepted by the IRS and virtually no one is going to pay any additional tax, interest, or penalties you might owe if any particular position is not accepted.
If you are overly concerned, it might be wise to take the most conservative position.
