MSC INCOME FUND, INC.

Our Board of Directors has ratified the decision of the Audit Committee to appoint Grant Thornton LLP (“Grant Thornton”) as our independent registered public accounting firm for the fiscal year ending December 31, 2025.

For the fiscal years ended December 31, 2024 and 2023, MSC Income incurred the following fees for services provided by Grant Thornton, including expenses:

Audit Fees. Audit fees include fees for services that normally would be provided by the accountant in connection with statutory and regulatory filings or engagements and that generally only the independent accountant can provide. In addition to fees for the audit of our annual financial statements and the review of our quarterly financial statements in accordance with generally accepted auditing standards, this category contains fees for comfort letters, statutory audits, consents and assistance with and review of documents filed with the SEC.

Audit Related Fees. Audit related fees are assurance related services that traditionally are performed by the independent accountant, such as attest services that are not required by statute or regulation.

Tax Fees. Tax fees include corporate and subsidiary compliance and consulting.

All Other Fees. Fees for other services would include fees for products and services other than the services reported above.

During the fiscal years ended December 31, 2024 and 2023, Grant Thornton LLP did not bill any non-audit fees for services rendered to MSC Income or for services rendered to our Adviser or its parent company, Main Street.

Pre-approval Policies and Procedures

It is the policy of our Audit Committee to preapprove all audit, review or attest engagements and permissible non-audit services to be performed by our independent registered public accounting firm, subject to, and in compliance with, thede minimis exception for non-audit services described in Section 10A(i)(1)(B) of the Exchange Act and the applicable rules and regulations of the SEC. Our Audit Committee did not rely on thede minimis exception for any of the fees disclosed above.

All services performed for us for the fiscal years ended December 31, 2024 and 2023 were pre-approved or ratified by our Audit Committee.