The dollar amount of this source of income should be the total of the sums listed in item 15 on the application form. Again, local Tax Credit employees are reminded that the amount of room and board reported by the applicant must be "reasonable" according to the standards articulated under the instructions at item 15 in this manual [See COMAR 18.07.01.02E(1)]. For the current taxable year, the Department has established that the minimum acceptable net room and board charge is $20 per week, unless there is a showing of hardship or extenuating circumstances.