; and (B) may be used by such student to pay costs of attendance other than tuition and fees. (3) No in-kind contributions A State or Indian tribe shall not include in-kind contributions for purposes of the State or tribal share described in paragraph (1). (c) Determining number of eligible students (1) In general The Secretary of Education shall develop and implement a process for accurately estimating the number of eligible students in a State or Indian tribe for purposes of subsection (a) and (b). (2) Initial determination For the first year for which grants are awarded under this subpart, the number of eligible students in a State or Indian tribe shall be considered to be equal to the number of eligible students that were in the State or tribe for the preceding school year. (d) Adjustment of grant amount Not later than 180 days after the date on which a State or Indian tribe receives a grant under this subpart, the Secretary shall— (1) in consultation with the State or tribe concerned, determine whether the actual number of eligible students in the State or Tribe for the year covered by the grant is greater than the estimated number of such students that was used to determine the amount of the grant