Edit: I'd also like to note that the calculation for programming expenses does not include donated labor; applicable programming expenses are tools and licenses only. I've estimated my personal labor donation to Alcarys Complex at $90,000, working an average of 20 hours per week, at competitive rates of $30/hr. So for you programmers who think that you can bootstrap an RPG for $5,000, know that you're going to be donating your labor, possibly to a massive degree.
This is incredibly helpful and informative! I will delve into this much deeper soon. Is there any chance I can ask you questions about this if I have any?