For the purposes of the formula set out in subparagraph b of the first paragraph,(a) A isi. the average contribution rate applicable for the year in respect of this subparagraph, if the individual has an eligible spouse for the year; or
ii. the average contribution rate applicable for the year in respect of this subparagraph, in all other cases;
(b) B is the lesser of the family income of the individual for the year and $5,000 or such other amount as may be prescribed for the year;
(c) C is the quotient obtained by dividing the number of months referred to in subparagraph a of the first paragraph by 12;
(d) D isi. the average contribution rate applicable for the year in respect of this subparagraph, if the individual has an eligible spouse for the year; or
ii. the average contribution rate applicable for the year in respect of this subparagraph, in all other cases;
(e) E is the amount by which the family income of the individual for the year exceeds $5,000 or such other amount as may be prescribed for the year.