; and (ii) on the date of submission of an application for the subgrant, was either— (I) open and available to provide child care services; or (II) closed due to the COVID–19 public health emergency. (C) Subgrant amount The lead agency shall make subgrants, from amounts awarded pursuant to subsection (b), to qualified child care providers, and the amount of such a subgrant to such a provider shall— (i) be based on the provider’s stated average operating expenses during the period (of not longer than 6 months) before March 1, 2020, or before the provider’s last day of operation for a provider that operates seasonally, and at minimum cover such operating expenses for the intended length of the subgrant; (ii) account for increased costs of providing or preparing to provide child care as a result of the COVID–19 public health emergency, such as provider and employee compensation and existing benefits (existing as of March 1, 2020) and the implementation of new practices related to sanitization, group size limits, and social distancing; (iii) be adjusted for payments or reimbursements made to an eligible child care provider to carry out the Child Care and Development Block Grant Act of 1990 ( 42 U.S.C. 9857 et seq.) or the Head Start Act ( 42 U.S.C. 9831 et seq.) if the period of such payments or reimbursements overlaps with the period of the subgrant award