Penalties will be calculated as the total monthly reward minus (the number of inactive days multiplied by the per-day incentive).
Even one hour of downtime will be reflected in the reduction of the per-day incentive.
To further elaborate, Firstly, the number of inactive days is calculated using multiple levels of testing on the node, and then that is multiplied by the per-day incentive. After which the value is subtracted from the monthly reward calculated for that node.