After disregarding the amounts under subd. 2. and either subd. 4. or par. (am), an amount equal to expenditures and not to exceed $175 per month for each dependent child or incapacitated person, or $200 per month for each child under the age of 2, shall be disregarded from the earned income of any person listed in subd. 2. if: a.
(a)#
The amount is used to provide care for a dependent child or for an incapacitated person who is living in the same home as the dependent child;
(b)#
The person receiving care is also receiving aid under this section; and
(c)#
The person requires care during the month that aid is received.