of such plan), such State shall for each quarter beginning after January 1, 2027, during which such State does not expend amounts for all such individuals provide for payment under this subsection to the Secretary of the product of— (i) 10 percent of, subject to subparagraph (B), the average monthly per capita costs expended under the State plan (or waiver of such plan) for such individuals during the most recent previous quarter with respect to which the State expended amounts for all such individuals