Depends on the state. Those with a gifted mandate are more likely to define it in such a way that having an instructional level that matches the child's ZPD, and accommodations that match their disability needs, is appropriate. Those without are less likely to do so. Many states and districts also define it as, as nearly approaching or meeting grade level expectations as possible, which means, sadly, that 2e kids at nominal grade level have FAPE. Unless they have a really effective ed advocate.
With an IEP, it becomes much more likely that FAPE is defined by the IEP team, and, yes, what the district has available and cares to offer. See also above statement about ed advocate.
