A.Income Limits. Unless otherwise permitted by MaineHousing, an Applicant will not qualify as an Eligible Borrower if the Applicant's income exceeds income limits established under § 143 of the Internal Revenue Code. MaineHousing may set lower income limits after consideration of availability of volume cap pursuant to § 146 of the Internal Revenue Code and market conditions, including without limitation, interest rates, availability of housing, and acquisition costs. Income limits may vary by geographic area and family size.B.Determination of Income. Section 143 of the Internal Revenue Code governs the determination of an Applicant's income.C.Verification of Income. An Applicant must provide evidence of income and employment as established by MaineHousing and required under § 143 of the Internal Revenue Code. 99- 346 C.M.R. ch. 1, § 2