; (B) such benefit year has expired; (C) such individual has remaining entitlement to extended compensation with respect to such benefit year; and (D) such individual would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least $25 less than the individual’s weekly benefit amount in the benefit year referred to in subparagraph (A), then the State shall determine eligibility for compensation as provided in paragraph (2). (2) For individuals described in paragraph (1), the State shall determine whether the individual is to be paid extended compensation or regular compensation for a week of unemployment using one of the following methods: (A) The State shall, if permitted by State law, establish a new benefit year, but defer the payment of regular compensation with respect to that new benefit year until exhaustion of all extended compensation payable with respect to the benefit year referred to in paragraph (1)(A). (B) The State shall, if permitted by State law, defer the establishment of a new benefit year (which uses all the wages and employment which would have been used to establish a benefit year but for the application of this paragraph) until exhaustion of all extended compensation payable with respect to the benefit year referred to in paragraph (1)(A). (C) The State shall pay, if permitted by State law— (i) regular compensation equal to the weekly benefit amount established under the new benefit year