@cbg - thank you for clear explanation. I am happy with that.

@chyvan - yes, my daughter works part-time, but for free, she is a volunteer. I don't know the poverty level in N.Y. and how to calculate -135% out of it, but since she lives with us our family income of 115k does not qualify for poverty by any measures. And besides, I am opponent of wasting taxpayers' money.