E. The variable amount shall be determined as follows:

1. 1. Determine the number of days in the prior fiscal year that each child who had been in the detention center for more than forty-eight hours received an instructional program of at least two hundred forty minutes. A school district may not count a child as being in attendance in that school district on a day that the child is counted for the purposes of this paragraph.

2. 2. Multiply the number of days determined under paragraph 1 of this subsection by the following amount:

   1. (a) For fiscal year 2019-2020, $25.
   2. (b) For fiscal year 2020-2021 and thereafter, the amount for the prior year adjusted by the growth rate prescribed by law, subject to appropriation.

3. 3. For each child with a disability as defined in section 15-761 who had been in the detention center for more than forty-eight hours:

   1. (a) Determine the amount prescribed in section 15-1204, subsection E, paragraph 1 or 2 and add $100 for capital outlay costs.
   2. (b) Divide the sum determined under subdivision (a) of this paragraph by one hundred seventy-five.
   3. (c) Subtract the amount prescribed in paragraph 2, subdivision (a) or (b) of this subsection from the quotient determined in subdivision (b) of this paragraph.
   4. (d) Determine the number of days in the prior fiscal year that the child received an instructional program of at least two hundred forty minutes.
   5. (e) Multiply the amount determined in subdivision (d) of this paragraph by the difference determined in subdivision (c) of this paragraph.
4. 4. Add the amounts determined in paragraph 3 of this subsection for all children with disabilities.
5. 5. Add the sum determined in paragraph 4 of this subsection to the product determined in paragraph 2 of this subsection. This sum is the variable amount.