Taxes - B.36 MCL 208.1201(2)(h) provides a deduction from the business income tax base for self employment net earnings except to the extent that the net earnings represent a reasonable return on capital. What is a "reasonable return on capital"?

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B36. MCL 208.1201(2)(h) provides a deduction from the business income tax base for self employment net earnings except to the extent that the net earnings represent a reasonable return on capital. What is a "reasonable return on capital"?
The Department deems the presumptive reasonable return on capital to be the percentage of self-employment earnings reported for federal self-employment taxes as a return on capital reduction to self-employment earnings. This is a rebuttable presumption based on all the facts and circumstances.