Oh, see clearly you've been asleep.
Your original filesize was 23.5KB in size. But the gubment stepped in and took it's 30% right off the top, you never noticed that did you, so you were left with 16.4KB. However according to gubment rules you are held accountable to the higher amount (23.5KB) which clearly exceeds 19.5KB. The 30% taken from you was given to a smaller file so as to make it more equal in size.
Now you can pay me my 5KB fee.
(someone had to do it might as well be me)