Section 1411 (a) (2) (A)

(A) for fiscal years 2005 and 2006 is—

(i) the number of children with disabilities in the State who are receiving special education and related services—
(I)
aged 3 through 5 if the State is eligible for a grant under section 1419 of this title; and
(II)
aged 6 through 21; multiplied by
(ii)
40 percent of the average per-pupil expenditure in public elementary schools and secondary schools in the United States; and