; and (B) (i) for an eligible recipient with not more than 500 full-time employees as of February 15, 2020, the sum of the expenses of the eligible recipient described in subparagraphs (A) through (F) of subsection (g)(2) paid during the covered period; or (ii) for an eligible recipient with more than 500 and not more than 5,000 full-time employees as of February 15, 2020, the sum of— (I) the benefits described in clauses (i) and (ii) of subsection (g)(2)(A) of this section and the payments described in subitems (CC) through (GG) of section 7(a)(36)(A)(viii)(I)(aa) of the Small Business Act (15 U.S.C. 636(a)(36)(A)(viii)(I)(aa)) that were paid during the covered period; and (II) the expenses described in subparagraphs (B) through (F) of subsection (g)(2) that were paid during the covered period. (2) Alternative amount If the amount of forgiveness on a covered loan as calculated under paragraph (1) is less than or equal to the amount of accrued interest payments for the first 12 months of the covered loan— (A) the amount of loan forgiveness shall be equal to the amount of those interest payments; (B) forgiveness shall not be subject to section 108(j) of the Internal Revenue Code, as added by paragraph (8)(C)