I think that $75k would be reasonable. That's on the low side (25th percentile), but reasonable. Below $50k and I'd say you're begging to be audited. But I don't do this for a living or anything.

Really, your CPA and lawyer should be able to give you an exact figure. That's their business. It's a little odd to ask for that advice here when you are already paying professionals in the field for that advice. Your CPA/lawyer should have experience with what is safe. Use it.