; (B) any interest due and not paid under a monthly payment under this subsection— (i) shall continue to accrue; and (ii) shall be capitalized up to an amount equal to 10 percent of the original principal amount of all the eligible loans that the borrower is repaying under this subsection; (C) any principal due and not paid under a monthly payment under this subsection shall be deferred, and shall be forgiven in accordance with subsection (b) if the borrower meets the requirements for forgiveness under such subsection; (D) the amount of time the borrower makes monthly payments under this subsection may exceed 10 years; (E) a borrower who is repaying an eligible loan pursuant to 10/10 Loan Repayment under this subsection may elect, at any time, to terminate repayment pursuant to 10/10 Loan Repayment and repay such loan under the standard repayment plan, in which case the amount of time the borrower is permitted to repay such loans may exceed 10 years; and (F) the special allowance payment to a lender calculated under section 438(b)(2)(I), when calculated for a loan in repayment under this section, shall be calculated on the principal balance of the loan and on any accrued interest unpaid by the borrower in accordance with this section. (2) 10/10 Loan Repayment monthly payment formula A borrower who has elected to participate in the 10/10 Loan Repayment Plan under this subsection shall, during each month the borrower is participating in such Plan, make a monthly payment in an amount equal to— (A) one-twelfth of the amount that is 10 percent of the result obtained by calculating, on at least an annual basis, the amount by which— (i) the borrower’s, and the borrower’s spouse’s (if applicable), adjusted gross income; exceeds (ii) 150 percent of the poverty line applicable to the borrower’s family size as determined under section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )