With all the money thrown out with CFAP, how would most anyone qualify for second draw when showing a 25% loss for a quarter in 2020 versus a quarter in 2019?

So, if a guy had a bunch of grain forward contracted by Jan. 15, 2020 and didn't have much to qualify for CFAP 1.0, could that be counted as a first quarter loss in order to meet the parameters for the second draw PPP? I need to justify this in some fashion. What would John Phipps think?

To clarify, this is an attempt at sarcastic humor.