PPP Forgiveness Question

Sorry to bring up this topic again, but 2 questions on the PPP loan forgiveness.

First,  the only employees of an S-Corp are a husband and wife, each 50/50 owner.  They want to prefund a portion of their 2020 DB contribution and use it for PPP loan forgiveness.  Is the max that can be used 2x's $15,385?

Second, and I apologize for losing track, but was the issue of deductibility ever resolved?  I seem to remember that if an expense was used for loan forgiveness it could not be deducted, which causes issues especially for plan contributions.

Thanks very much!