Are student taxed income and untaxed income treated the same on the CSS Profile?

I know schools that use the CSS Profile can use information any way they want. But, in general, does anyone know if taxed income is treated the same as untaxed income, in essence combining the two numbers to come up with a total income? I just played around with a NPC and I can’t figure it out. There seems to be some kind of relationship in the NPC but they seem to be treated differently. Here’s an example:

  1. Taxed income = $4K; Untaxed income = $0 - Grant of $20,454

  2. Taxed income = $3K; Untaxed income = $1K - Grant of $20,394 <— This makes me include they are treated differently

  3. Taxed income = $3K; Untaxed income = $500 - Grant of $20,454 <— This makes me think that a small amount of untaxed income is allowed independent of taxed income.

  4. Taxed income = $0K; Untaxed income = $4K - Grant of $20,205

Maybe these differences are just NPC estimates and there really are just added together?

Anyone have any insight?

Thanks