Failed Means Test

So we make too much money (by quite a bit). Line 39D is $35k and the max to not have a presumption of abuse is $17k. My concern is we aren’t able to include our Parent Plus loans in these calculations. Between my husband and I - it’ll be a $1200 payment. These will start next month. We were denied a deferral. We were denied a home equity loan. What I don’t understand is how our pay show pre-tax amounts. Our annual pay is $140k, but taxes and mandatory retirement contributions are $25k.