30. If the qualifying year of a person is the year preceding the beginning of the benefit period and that qualifying period is extended in accordance with section 32, the average of the insurable earnings is established(1) by determining the average of the weekly insurable earnings for the calendar year preceding the person’s qualifying year;
(2) by multiplying the amount obtained under paragraph 1 by the number of weeks for which the qualifying period is extended; and
(3) by adding to the income of the qualifying year the amount obtained under paragraph 2 and by dividing the total by 52.