amount for the State for the year equal to— (i) the amount specified in subparagraph (B) for the State and year, divided by (ii) the average monthly number of deposit qualifying residents of the State in the year. (B) Amount based on PPACA and Medicaid projected Federal expenditures The amount specified in this subparagraph for a State for a year is equal to the sum of— (i) 95 percent of the Secretary’s estimate of the total payments that would have been made (assuming the existence of a State-established Exchange in the State) under section 36B of the Internal Revenue Code of 1986 and under section 1402 of PPACA with respect to all qualified residents in the year (or taxable year ending with such year, if applicable)