; (ii) the applicable State or local minimum wage rate; or (iii) a rate, calculated as an amount per hour, with the amount determined by dividing the poverty line for a family of 4 by 2,080. (C) Compensation The eligible costs described in this subparagraph— (i) subject to clause (ii), shall be nonwage expenses that are directly related to compensation for eligible workers, including— (I) costs for employer payroll taxes; (II) costs for employee benefits; (III) costs to provide a national service education award for approved national service positions sponsored under section 129(i) of the National and Community Service Act of 1990 ( 42 U.S.C. 12581(i) ); and (IV) costs of fulfilling the duties described in subsection (e)(3)(E)