OPINION — AG — THOSE CHILDREN WHO ARE CONSIDERED AS EXCEPTIONAL CHILDREN UNDER 70 O.S. 1967 Supp., 13-1 [70-13-1], MAY BE INCLUDED IN THE AVERAGE DAILY ATTENDANCE BUT ALL OTHER CHILDREN COME UNDER 70 O.S. 1967 Supp., 18-11A [70-18-11A] (W. J. MONROE)