Non-claims costs means those expenses for administrative services that are not-
(1) Incurred claims (as provided in § 423.2420(b)(2) through (b)(4) );(2) Expenditures on quality improving activities (as provided in § 423.2430 );(3) Licensing and regulatory fees (as provided in § 423.2420(c)(2)(i) ); or(4) State and Federal taxes and assessments (as provided in § 423.2420(c)(2)(ii) and (iii) ).