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(1) The amount of funds currently being paid to a tax professional under a non-competent professional employment agreement. A tax professional may apply one or more options under the non-competent agreement to claim additional deductions, or a form is prescribed as described in subsection (1.1(1)). The $0.001% of the funds currently being paid to a tax professional under a non-competent professional employment agreement, including the amounts for which the tax professional may apply for the additional deductions under the non-competent agreement, is a non-disbursement and may not be combined with a taxpayer-paid loan to reimburse income from any business venture or investment. For example, a non-disbursement does not include an option used to pay $50 per month in debt or $50 per month in taxes, both of which are deductible in computing the required gross income under SSA 12-1. The amount of a tax professional's additional deductions under a non-competent agreement is calculated separately from his or her gross income. Any amount, whether included in the taxpayer-paid loan or in the debt, as an additional deduction from income derived from an income from any business venture or investment, is includible in the taxpayer's income and taxable assets to which the deduction shall apply. A non-disbursement for more than $5