; and (B) with respect to a covered loan described in paragraph (3)(B), the amount of principal of such covered loan that a lender reasonably expects a borrower to expend during the covered period on the sum of any— (i) payroll costs; (ii) payments of interest on any covered mortgage obligation (which shall not include any prepayment of or payment of principal on a covered mortgage obligation); (iii) payments on any covered rent obligation; (iv) covered utility payments; (v) covered operations expenditures; (vi) covered property damage costs; and (vii) covered supplier costs. (13) Hawai’i Wildfires The term Hawai’i Wildfires has the meanings given such term in section 2(a). (14) Payroll costs; seasonal employer (A) In general Except as provided in subparagraph (B), the terms payroll costs and seasonal employer have the meanings given those terms in section 7(a)(36)(A) of the Small Business Act ( 15 U.S.C. 636(a)(36)(A) ). (B) Payroll costs exclusions The term payroll costs shall not include qualified wages taken into account in determining the credit allowed under section 2301 of the CARES Act ( 26 U.S.C. 3111 note), qualified wages taken into account in determining the credit allowed under subsection (a) or (d) of section 303 of the Taxpayer Certainty and Disaster Relief Act of 2020 ( Public Law 116–260