30% Ruling!

Hello, I have been offered a job in the Netherlands, and I am getting ready to move there soon.

I have been reading about 30% ruling, and I am really confused as the information on the Internet is often conflicting. I would really appreciate if anyone can offer me some insight into this matter.

1) According to the Dutch authority, I need to earn more than the taxable income of 37,296 euros. Does the "taxable income" means the income after 30% ruling is applied or before? Because some people keep saying that the gross income has to be over 52000 something euros to quality for 30 ruling. My annual income is just little over the threshold (37,296 euros).

2) So, I have a Master's degree and am younger than 30 years old. Also, my annual income is slightly over the minimum requirement. In this case, can I still get the lower income requirement? According to the application form, they ask whether my taxable income is over 37,296 first. If yes, they want me to go to the next section without answering my degree status.

Please help me with this questions because I am really lost and cannot find anywhere regarding this particular situation.

Thanks a lot!!