(b) In addition to the exclusions in paragraph (a) of the section, the total fee base excludes:

1. (1) Any part of the estimated allowable cost of capital equipment that the contractor procures by subcontract and other similar costs that are of such magnitude or nature as to distort the technical and management effort required of the contractor;
2. (2) At least 20% of the estimated allowable cost of subcontracts and other major contractor procurements, with the excluded amount increasing as the contractor's estimated required management effort decreases;
3. (3) Estimates of allowable home office or corporate general and administrative expenses that will be reimbursed;
4. (4) Any cost of work funded with uncosted balances previously included in a fee base of this or any other contract performed by the contractor;
5. (5) Cost of rework attributable to the contractor; and
6. (6) State taxes.