Looks like your CPA is right.
Not so much a Roth IRA comment, but a tax comment in general. I think you may want to have your business show some earned income rather than expensing things out, or retaining earnings til later. Sooner or later the tax man is waiting with his hand out and you don't want to let a year go by without soaking up at least the 10% bracket. This may result in you paying a little tax now, but it will likely be in a lower bracket now than if you hold off til later.
I've known some business owners who hate to pay any taxes so they'd go out of their way to pay expenses and build inventory only to get slaughtered in the highest bracket when they sell out.
I've also seen self employed people delay paying any income tax for years building up their business and when they retire, they barely even get a SS benefit.
Another good reason to have your business show a profit is that it is easier to borrow money for operating or capitol improvements, banks like to see you make some money.
Not to preach, but many businesses are valued based on their profitability. A business turning a profit is going to be easier to sell, and for a larger amount.
I know this is more than you asked for, but to answer your question "would I be better of claiming income" I'd have to say yes, for the Roth contribution and the other reasons here.
