Cry me a river........ He is going to have to sell a lot of cupcakes to match that 95K salary, which wasn't all that bad for 9 months work/year. Educators are some of the most over paid out of contact with reality when it comes the gov't. Let's see if he makes a dollar clear profit from each cupcake and is open 200 days/year... 475 cupcakes a day will do it. To make that dollar profit he is going to need some gov't help though unless he can sell them for five dollars each. I hope he makes it, he can pay some taxes then instead up sucking them up....