Problem:
Your client has a growing business (structured as an partnership). She realizes that given her low AGI at this point in time, she will pay more federal taxes. However, once she can generate a higher AGI, she feels confident that all of the "tax breaks for the rich" will kick in and lower her tax liability to a very low level.
What might you say to your client on this matter as she is expecting you to deliver what she expects in terms of a lower tax rate.