(as determined by the Secretary but in no case greater than 80 percent) of the amount by which actual expenditures (including incentive payments under this paragraph) for applicable beneficiaries under parts A and B for such year are estimated to be less than 5 percent less than the estimated spending target for such year, as determined under paragraph (1). (e) Applicable beneficiary (1) In general In this section, the term applicable beneficiary means an individual who the independence at home medical practice to which the individual is attributed has determined— (A) is entitled to benefits under part A and enrolled for benefits under part B