All should have to pay it back, or none should have to pay it back. The amount borrowed shouldn't enter into the equation! No special rights because of the amount BORROWED!
I don't think that it's a matter of payback, more along the lines of what is required[paperwork] for forgiveness.
We have a full-time bookkeeper[not many companies our size do] and can and will provide whatever is required to make our PPP a 'Grant'.
Many companies don't have in-house bookkeeping and will have to pay a firm to compile the data originally required.
