It is such a personal preference. Are you comfortable with it? Money aside...are you comfortable with the child being unvaccinated? Will you plan on taking younger children in the future. Children under 12months don't have some vaccines yet so the unvaccinated child could pose a greater risk to them. Even children older than 12months haven't had their full vaccines yet so are not fully vaccinated.
Obviously you yourself are not to blame if an unvaccinated child spreads something to a child that isn't yet fully vaccinated (due to age). But, are you comfortable with putting them in a position where there is that risk (how ever small it may be).
Incoming parents will have varying thoughts...long term I can see losing many families due to this than it being worthwhile (to take the child now for money). Assuming you tell the families.
Where are you located? What province? If you are in Ontario I would think you will possibly be able to fill your 2 spots for children under age 2 fairly quickly due to the new laws. But, it can take anywhere from a week to a year to fill all your spots there are just so many variables.