The average wage of business is the average of the wage for each of the eligible employees of the business. For employees who are eligible owners, the wage used in calculating the average wage of business shall be the greater of the following: The lesser of: The eligible owner's countable wage; or The eligible owner's adjusted gross income; or The minimum countable wage. For all other eligible employees, the wage used in calculating the average wage of business is the greater of: The employee wage; or The minimum countable wage.