If the amount shown as annual taxable income of the parents as reported on their most current financial statement, their latest federal income tax return, or other appropriate evidence of income, at the election of the parent:(1) is equal to or less than the U.S. federal poverty income level (FPIL), the monthly fee per individual, based on parental income, is $0; or(2) is greater than the FPIL, the monthly fee per individual, based on parental income, is no more than $200 for each 50 percent increase of income over the FPIL.