the Secretary, in the Secretary’s discretion, having due regard to the circumstances in each case, may pay a sum not exceeding $300 to such person as the Secretary prescribes to cover the burial and funeral expenses of the deceased veteran and the expense of preparing the body and transporting it to the place of burial. For the purpose of this subsection, the term “veteran” includes a person who died during a period deemed to be active military, naval, or air service under section
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(c) of this title.