DP83848i transformerless with small capacitors

Hello,

I am working on a board with a lot of PHY (DP83848i) and I am trying to cut the price down by replacing transformers by capacitors. However, due to safety constraints, I have to use smaller Y capacitors value (<33nF) than in the AN-1519. To be honest I didnt fully understand the Appendix A: Calculating the Minimum recommended Capacitance and therefore I am wondering if I could customize the solution by adding resistors?

Thank you,

Rémy