such State: (1) Enrollment of dual eligibles in comprehensive Medicaid managed care plan (A) In general The State enrolls all such individuals in a comprehensive Medicaid managed care plan offered by a managed care entity under section 1932. (B) Payment of subsidy amount to State In the case of a State that elects the option under this paragraph with respect to an individual, the Secretary established under section 1860E–51 shall pay to the State the same amount that the individual would be entitled to have paid as an income-related premium subsidy under section 1860E–41(b)(1)(A) plus the amount that the Secretary estimates would have been paid with respect to the individual under part D (including the actuarial value of subsidy payments under sections 1860D–13 and 1860D–14). Such payment shall be made in appropriate part from the Federal Hospital Insurance Trust Fund under section 1817 and the Federal Supplementary Medical Insurance Trust Fund under section 1841. (C) Relation to part D rules In the case of a State that has elected the option under this paragraph, notwithstanding any other provision of law— (i) the coverage provided under this option shall be in lieu of any coverage that may otherwise be provided under part D