; or (B) the amount determined reasonable by the entity in accordance with paragraph (4). (3) Settlement (A) In general If the independent dispute resolution entity determines, based on the amounts indicated in the request under subsection (c)(2)(B), that a settlement between the group health plan, or health insurance issuer offering health insurance coverage in the group market, and out-of-network health care provider is likely or that the amounts provided in such subsection each represent unreasonable extremes, the independent dispute resolution entity may direct the parties to attempt, for a period not to exceed 10 days, a good faith negotiation for a settlement. (B) Timing The period for a settlement described in subparagraph (A) shall accrue towards the 30-day period required under paragraph (2). (4) Determination of amount (A) Final offers In the absence of a settlement under paragraph (3), the group health plan, or health insurance issuer offering health insurance coverage in the group market, and out-of-network health care provider shall each submit to the independent dispute resolution entity an amount as a final offer. Such entity shall determine which of those 2 amounts is more reasonable based on the factors described in subparagraph (D). (B) Final decisions The amount that is determined to be the more reasonable amount under subparagraph (A) shall be the final decision of the independent dispute resolution entity as to the amount the group health plan, or health insurance issuer offering health insurance coverage in the group market, is required to pay the out-of-network health care provider. (C) Service units A final offer submitted under subparagraph (A) shall be made per service unit, as defined by the Secretary, in consultation with the Secretary of Labor, through regulations. A final decision under subparagraph (B) may include the resolution of disputes for multiple items or services for a single patient, such as for instances in which multiple specialists are involved. (D) Factors In