I don't disagree with any of the advice given.
If you have an S-Corp, you should already have control (within reasonable limits) to split payout of earnings between salary to yourself and distributions to yourself....with distributions not being subject to self-employment taxes. If you or the S-Corp own any real estate involved in the business, you should explore having the S-Corp pay rent, which would be expensed and reduce net income, to you or another company that would hold and operate the real estate. The advantage being that the rental income, whether reported by the same taxable entity, would be passive income. You should seek the advice of a tax accountant in these matters, but as long as fair-market rates are used to set your salary and the rent, you may have the opportunity to move some of the S-Corps earnings from active to passive.