; (bb) with respect to a borrower whose income, as determined under subclause (II), was more than $45,000 but not more than $95,000 in the taxable year in which the borrower paid an amount from the balance of a loan made under this part earlier than required under the applicable repayment plan, 10 percentage points of such amount; and (cc) with respect to a borrower whose income, as determined under subclause (II), was more than $95,000 in the taxable year in which the borrower paid an amount from the balance of a loan made under this part earlier than required under the applicable repayment plan, 5 percentage points of such amount. (II) Income determination For purposes of subclause (I), a borrower's income is equal to the amount by which— (aa) the borrower's, and the borrower's spouse's (if applicable), adjusted gross income