up to 25% of the amount forgiven can be spent on other qualified expenses (rent).

I was just trying to clarify that you can also spend the loan on non-qualified expenses (I.e. a trip to Hawaii or whatever you want), but that portion would not be forgiven.

Most people will not have 100% of their loan forgiven because the loan allows 2 months to spend 250% of your monthly payroll. The extra 50% is designed to give a cushion so that you can spend some of it on your rent or if your payroll has increased since the calculation was made, but in all likelihood you won’t be able to spend all of the extra 50% and the remaining balance will become a loan that you can use on whatever you want (or you can return it immediately since there don’t appear to be any prepayment penalties).