(a) Reasonable compensation for a provider of services or relatives of a provider of services where services have been actually performed and required to be performed shall be considered as an allowable cost. The amount to be allowed shall be equal to the amount normally required to be paid for the same service provided by a nonrelated employee, as determined by the commissioner. Compensation shall not be included in the rate of payment computation for any services which the provider of services or relative of the provider of services is not authorized to perform.

(b) Any amount reported as compensation for services rendered by provider of services or relative of a provider of services shall not be allowed in excess of the maximum allowance for full-time services in carrying out his/her primary function.

(c) For purposes of subdivision (a) of this section, in determining a reasonable level of compensation for provider of services or relatives of a provider of services, the commissioner may consider the quality of care provided to residents by the residential treatment facility during the year in question.