[kaitai]

Had the same problem (with MIT among others). Somehow I heard farmland was treated a bit more generously (a recognition that you can't just sell the land to pay for college & remain a going concern). For a small biz with 4 employees, though, the math was impossible. Good thing Caltech was cheaper.

s1artibartfast below is saying that it seems intentional. But how can someone with a small business sell the assets, eliminating their own income in the process, and provide for the remaining children/themselves/etc? Sacrifice is one thing; killing the job you created is another and far too short-sighted.