Twist to the “free” PPP monies. IRS might not allow regular deductions on payroll/rents funded by PPP funds. This could provide costly.
https://www.forbes.com/sites/robertwood/2020/04/30/irs-denies-tax-deductions-for-wages-rent-paid-with-forgivable-ppp-loans/#3b22df591c15
and
https://www.foxbusiness.com/personal-finance/coronavirus-loan-recipients-ineligible-tax-deductions
And I wouldn’t think you can “reserve” any PPP funds for future taxes, because the PPP funds have to be properly distributed to payroll/rent etc. within 8 weeks of receiving funds, or no forgiveness. Catch 22?