; and (ii) costs, determined based on submitted claims and without regard to any deductible under part B, incurred for cost-sharing under such part for part B drugs described in subsection (g)(1)(B); (B) subject to subparagraph (C), such costs shall be treated as incurred only if they are paid by the part D eligible individual (or by another person, such as a family member, on behalf of the individual) and the part D eligible individual (or other person) is not reimbursed through insurance or otherwise, a group health plan, or other third-party payment arrangement (other than under such section or such a Program) for such costs; and (C) such costs shall be treated as incurred and shall not be considered to be reimbursed under subparagraph (B) if such costs are borne or paid— (i) under section 1860D–14; (ii) under a State Pharmaceutical Assistance Program; (iii) by the Indian Health Service, an Indian tribe or tribal organization, or an urban Indian organization (as defined in section 4 of the Indian Health Care Improvement Act)