; and (B) shall not be less than the amount determined under paragraph (4). (2) Definition (A) In general For purposes of paragraph (1), the term applicable reduction amount means, with respect to any former President and in connection with any 12-month period, the amount by which— (i) the earned income (as defined in section 32(c)(2) of the Internal Revenue Code of 1986) of the former President for the most recent taxable year for which a tax return is available, exceeds (if at all) (ii) $400,000, subject to subparagraph (C). (B) Joint returns In the case of a joint return, subparagraph (A)(i) shall be applied by taking into account both the amounts properly allocable to the former President and the amounts properly allocable to the spouse of the former President. (C) Cost-of-living increases The dollar amount specified in subparagraph (A)(ii) shall be adjusted at the same time that, and by the same percentage by which, the monetary allowance of the former President is increased under subsection (c) (disregarding this subsection). (3) Disclosure requirement (A) Definitions In this paragraph— (i) the terms return and return information have the meanings given those terms in section 6103(b) of the Internal Revenue Code of 1986