; (2) the amount on deposit in the Federal Unemployment Trust Fund that otherwise would have been requisitionable by a State Agency under section 904(f) of the Social Security Act as amended ( 42 U.S.C. 1104(f) ) for the payment of Unemployment Insurance benefits that a Program employee would have been entitled to receive but for that individual’s Program employment, with the amount debited from the book account or accounts in the Federal Unemployment Trust Fund maintained for the payment of the Unemployment Insurance benefits in question