Should patient days attributable to Medicare beneficiaries who elected to enroll in a Medicare+Choice (M+C) plan be included
in the numerator of the Medicaid fraction that was used to calculate each of the Providers' Disproportionate Share Hospital
(DSH) payments under Section 1886(d)(5)(F) of the Social Security Act (42 U.S.C. Section 1395ww(d)(5)(F)), and 42 C.F.R. Section
412.106 for the cost reporting periods at issue?