; (B) shall pay to such provider furnishing such items and services to such participant, beneficiary, or enrollee, subject to subsection (f), the amount by which the commercially reasonable rate, as determined by the plan or issuer, for such services exceeds the cost-sharing amount imposed for such services (as determined in accordance with subparagraph (A)) and, if applicable, any amount to reconcile the difference between such rate so paid and the specified rate (determined under subsection (f)(1)) for such services