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 Coldwater, Michigan | Phos is a different element which hooks up to the soil in a bit different way. The Basic elements that are measured in B.S. are of a positive charge in order to hook up with the OM and clay content of the soil which have a negative charge. These elements are primarily Calcium, Magnesium, Potassium, Hydrogen, as well as the micronutrients. Because Phos is an acid (Negative charge) it doesn't fit the pattern of needing to be a Base Material, it is not included as a BS element.
However, for Corn/wheat rotation I normally like to see something in the 40-60 #/acre range. If you were dealing in a specialty crop I might recommend higher than that.
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