to such individual under this paragraph (determined without regard to this clause), or (II) the amount determined with respect to such individual under this paragraph (determined by allocating to each spouse the amounts described in subclauses (I) and (II) of subparagraph (A)(i) in proportion to the amounts attributable to each spouse, by allocating ½ of the amount described in subparagraph (A)(i)(III) to each spouse, and without regard to clause (i)). (C) Exclusion of certain amounts paid on behalf of individual Any amount paid on the borrower’s behalf under section 499E(5) shall not be taken into account in determining such borrower’s income-based repayment obligation. (3) Exemption amount For purposes of this section: (A) In general Except as provided in subparagraph (B), the exemption amount with respect to an individual shall be an amount equal to 150 percent of the poverty line for the individual’s household size (as determined under section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )) for the calendar year in which the taxable year ends. (B) Special rule for married individuals who both have loans made under this part If for any taxable year an individual is married, files a joint return, and has a spouse with a loan made under this part in repayment status, then the exemption amount with respect to such individual shall be an amount equal to the sum of— (i) 150 percent of the poverty line for a household size of one (as determined under section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )) for the calendar year in which the taxable year ends, and (ii) ½ of the excess of— (I) 150 percent of the poverty line for the individual’s household size minus 1 (as determined under section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) )) for the calendar year in which the taxable year ends, over (II) the amount determined under clause (i). (C) Household size For purposes of this paragraph, an individual’s household size shall be determined