; and (2) a business plan that describes— (A) the specific property, products, and services to be provided; (B) the enhanced value to the public; (C) the terms of reimbursement; (D) the estimated annual reimbursement to the Postal Service; and (E) the estimated percentage of the costs attributable to providing the property, products, and services that will be covered by reimbursement (with documentation to support the estimates). (c) Public comment (1) In general Before beginning to provide property, products, or services under an agreement described in subsection (a), the Postal Service shall provide for a public comment period of not less than 30 days, during which the public may post comments relating to the provision of the property, products, or services on the website of the Postal Service. (2) Response The Postal Service shall make reasonable efforts to provide written responses to the comments described in paragraph (1) on the website of the Postal Service not later than 30 days before beginning to provide the property, products, or services. (d) Approval required The Postal Service may not enter into an agreement under subsection (a) unless a majority of the Board of Governors of the Postal Service approve, by a recorded vote that is publicly disclosed on the website of the Postal Service— (1) the agreement