What factors will a court consider when determining the maximum fine for a defendant who is convicted of a charge of gross negligence?

In setting the fine above the minimum, "the court shall consider any relevant factors, including, but not limited to, the defendant's inability to pay, the seriousness and gravity of the offense, and the circumstances of its commission, any economic gain derived by the defendant as a result of the crime, the extent to which any other person suffered any losses as a result of the crime, and the number of victims involved in the crime." ( 1202.4, subd. (d).) "Consideration of a defendant's inability to pay may include his or her future earning capacity. A defendant shall bear the burden of demonstrating his or her inability to pay." (Ibid.) "The statute thus impliedly presumes a defendant has the ability to pay and expressly places the burden on a defendant to prove lack of ability." (People v. Romero (1996) 43 Cal.App.4th 440, 449.)