Unfortunately in situations like these a company like T-Mobile is between a rock and a hard place. You signed a contract. If they let you out of it without penalty, why not the next guy? Where do they draw the line? Do they have to start having guidelines such ie: OK, a certain percent below the poverty line and we waive the fee.

Then, if they start doing that, now comes the class action suits stating that their guidelines are arbitrary and instead, they should allow all out of their contracts without fees.

My suggestion is to take them up on their offer and go on the lowest plan possible until your contract is up.