"The amount of loan forgiveness will include payroll costs for individuals below $100,000 in annual income, mortgage and rent obligations, including interest and utility payments. If an employee is above a $100,000 annual salary, the first $100,000 will be factored into the company’s loan forgiveness total but any amount above that will not. The payroll cost includes healthcare benefit payments, retirement benefits, state and local taxes."

Rent & Utilities are included. Rent is $34K mo. Not a lot because of the rent abatement, but free rent and utilities would be good as well.