; or (B) in the case of a borrower who is in deferment due to an economic hardship described in section 435(o), $0. (3) Eligibility The Secretary shall establish procedures for annually determining the borrower's eligibility for 10/10 Loan Repayment, including verification of a borrower's annual adjusted gross income and the annual amount due on the total amount of eligible loans, and such other procedures as are necessary to effectively implement 10/10 Loan Repayment under this subsection. (4) Special rule for married borrowers filing separately In the case of a married borrower who files a separate Federal income tax return, the Secretary shall calculate the amount of the borrower's 10/10 Loan Repayment under this subsection solely on the basis of the borrower's student loan debt and adjusted gross income. (b) 10/10 Loan Forgiveness (1) In general The Secretary shall carry out a program (to be known as the 10/10 Loan Forgiveness Program ) to forgive a qualified loan amount, in accordance with paragraph (3) , on an eligible loan for a borrower who, after the date that is 10 years prior to the date of enactment of the Student Loan Fairness Act , has made 120 monthly payments on the eligible loan pursuant to any one or a combination of the following: (A) Monthly payment under the 10/10 Loan Repayment Plan under subsection (a) . (B) Monthly payment under any other repayment plan authorized under part B or D of an amount that, for a given month, is not less than the monthly payment amount calculated under subsection (a) that the borrower would have owed in the year in which such payment was made, based on the borrower’s adjusted gross income and eligible loan balance for such year. (C) For any month after such date during which the borrower is in deferment due to an economic hardship described in section 435(o), monthly payment of $0. (2) Method of loan forgiveness To provide loan forgiveness under paragraph (1) , the Secretary is authorized to carry out a program— (A) through the holder of the loan, to assume the