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Kaguya's AP is upscaled from Toneri (~200 exatons) and from Naruto and Sasuke's Six Paths Chibaku Tensei (~400 exatons between them, ~200 each). The upper bound of Moon level is 430 exatons, very close to the 403.41 exaton calc. Kurama Sage Mode Naruto is obviously stronger than Toneri. Six Paths Sage Mode Naruto is stronger than Kurama Sage Mode Naruto. Rinne-Sharingan Juubidara is significantly stronger than Six Paths Sage Mode Naruto, and Kaguya is incomparably stronger than Rinne-Sharingan Juubidara.
We know that Kaguya is incomparably stronger than Juubidara because Sasuke says her chakra is "far greater than Madara's", and that he "can't believe such a person existed". Remember that Sasuke has met Hagoromo before, so not only does this mean Kaguya is significantly stronger than Madara, but Hagoromo as well. Since Hagoromo gave both Naruto and Sasuke half of his power (and still had some left over), he should be roughly equal to both of them put together. Sasuke is a reliable source on this because he can both sense and literally see chakra.
Now, the scaling chain is this:
Toneri < Kurama Sage Mode Naruto < Six Paths Sage Mode Naruto < Rinne-Sharingan Juubidara < Hagoromo << Kaguya
So, to sum this up, Kaguya should be put at Low 5-B because she is 5 steps above Toneri on the scaling chain, and many of those steps are huge. The difference between Toneri's calc and the top of 5-C is 2.17x. Just by basic implications in the series, and the long scaling chain that put her several huge steps above Toneri, I think it is very clear she is more than 2.17x more powerful than him. Especially since Kaguya is implied to be superior to Naruto and Sasuke combined (They were not able to defeat her normally and had to seal her with the help of Sakura and DMS Kakashi, and like I mentioned before she is strongly implied to be far stronger than Hagoromo who should be equal to Naruto and Sasuke put together) both of whom are far stronger than Toneri on their own. Even if you don't want to use that long scaling chain, like I mentioned before Naruto and Sasuke's combined calc is 403.41 exatons. So just given how much she is superior to both of them, she should easily upscale from that into Low 5-B.
In addition, I think this should apply to Fused Momoshiki as well, because Sasuke implies that normal Momoshiki is possibly stronger than Kaguya, and Fused Momoshiki is obviously stronger than normal Momoshiki.
We know that Kaguya is incomparably stronger than Juubidara because Sasuke says her chakra is "far greater than Madara's", and that he "can't believe such a person existed". Remember that Sasuke has met Hagoromo before, so not only does this mean Kaguya is significantly stronger than Madara, but Hagoromo as well. Since Hagoromo gave both Naruto and Sasuke half of his power (and still had some left over), he should be roughly equal to both of them put together. Sasuke is a reliable source on this because he can both sense and literally see chakra.
Now, the scaling chain is this:
Toneri < Kurama Sage Mode Naruto < Six Paths Sage Mode Naruto < Rinne-Sharingan Juubidara < Hagoromo << Kaguya
So, to sum this up, Kaguya should be put at Low 5-B because she is 5 steps above Toneri on the scaling chain, and many of those steps are huge. The difference between Toneri's calc and the top of 5-C is 2.17x. Just by basic implications in the series, and the long scaling chain that put her several huge steps above Toneri, I think it is very clear she is more than 2.17x more powerful than him. Especially since Kaguya is implied to be superior to Naruto and Sasuke combined (They were not able to defeat her normally and had to seal her with the help of Sakura and DMS Kakashi, and like I mentioned before she is strongly implied to be far stronger than Hagoromo who should be equal to Naruto and Sasuke put together) both of whom are far stronger than Toneri on their own. Even if you don't want to use that long scaling chain, like I mentioned before Naruto and Sasuke's combined calc is 403.41 exatons. So just given how much she is superior to both of them, she should easily upscale from that into Low 5-B.
In addition, I think this should apply to Fused Momoshiki as well, because Sasuke implies that normal Momoshiki is possibly stronger than Kaguya, and Fused Momoshiki is obviously stronger than normal Momoshiki.
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