Cost of doing business.
(ii) Cost of doing business. After calculating the income received from boarders, the local department must exclude that portion of the boarder payment which is a business cost. Furthermore, such costs cannot exceed the payments received from the boarder. The cost of doing business must equal one of the following:
(a)the cost according to thrifty food plan for a household size that is equal to the number of boarders; or#
(a) the cost according to thrifty food plan for a household size that is equal to the number of boarders; or
(b)the actual documented cost of providing room and meals, if the actual cost exceeds the appropriate thrifty food plan.#
(b) the actual documented cost of providing room and meals, if the actual cost exceeds the appropriate thrifty food plan. If actual costs are used, only separate and identifiable costs of providing room and meals to boarders shall be excluded.