Form 8962 line 5 is 401% but when I divide line 2a by line 4 I get 408%

Form 8962 line 5 shows 401% but when I divide line 2a by line 4, I get 408%

This is important because TTax is saying I should get a tax credit for my insurance premiums, when I am NOT below the 400% line for the cutoff.

 

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