<s>[INST] The Hawaii 501 Coalition is a group of community organizations. They have found that the average cost per year for health insurance is approximately $6,996/year. They found the average yearly income of a "typical taxpayer" in Hawaii is $43,217. If expenditure on health insurance exceeded 8% of income of the taxpayer, the 501(c)(3) income subsidy they may receive on their taxes was reduced. If a couple makes $51,900, what subsidy would they lose in a year?[/INST]