While not to denigrate the tremendous importance of doing a sensational, high-quality job for clients or providing exceptional products, being the recognized authority can often be the most critical component to the financial success of the business.

FORBES: He or She Who 'Owns' the Client Wins

In addition, since only a net gain is recognized, the smallest amount that this third NII component can be in any taxable year, is zero.

FORBES: New Taxes and New Terms: How to calculate Net Investment Income under the New 3.8% Medicare Surtax