Your lawyer did not deal professionally.

If the company income is negative on the tax form, how can you get your 140 approved? No one can save this -- 140 is to review the fianacial situation of your company. It is no use to give you RFE -- can you change this fact after you provid other evidences?

I know one guy in the similar situation as you, his lawyer didn't suggest to file 140 -- just in that year, the income was negative, the previous years were fine. If the 140 failed, he would loose the PD. When his company's finance improves late, they will do 140.