1) Minimum CSRD Example

The calculated CSRA is $30,000, and the spousal share is $15,000.

Spousal share = $15,000 Lesser of $15,000 or $162,660 = $15,000 Greater of $15,000 or $32,532 = $32,532 CSRD = $32,532

The customer qualifies for the minimum CSRD.