; or (BB) during any forbearance period while serving in a medical or dental internship or residency program as described in section 428(c)(3)(A)(i)(I); and (vi) a borrower who is repaying a loan pursuant to a repayment assistance plan under clause (i) may elect, at any time, to terminate repayment pursuant to such plan and repay such loan under the standard repayment plan under subsection (d)(6)(A)(i). (B) Repayment assistance for distressed borrowers (i) Interest subsidy For each month for which a borrower’s aggregate monthly payment under this paragraph is insufficient to pay the total amount of interest that accrues on a loan for the month, the amount of interest accrued and not paid for the month shall be subtracted from the total amount of interest due on such loan for the month. (ii) Principal subsidy For each month for which a borrower’s aggregate monthly payment under this paragraph repays an amount due on an individual loan that is less than twice the total amount of interest that accrues on such loan for the month, the amount of the total principal due on such loan shall be reduced by an amount equal to half of the monthly payment under this paragraph on such loan for the month. (C) Definitions In this paragraph: (i) Adjusted gross income The term adjusted gross income has the meaning given the term in section 62 of the Internal Revenue Code of 1986. (ii) Applicable monthly payment The term applicable monthly payment means, when used with respect to a borrower, the amount obtained by dividing by 12, 10 percent of the result obtained by calculating, on at least an annual basis, the amount by which— (I) the adjusted gross income of the borrower or, if the borrower is married and files a Federal income tax return jointly with or separately from the borrower’s spouse, the adjusted gross income of the borrower and the borrower’s spouse