; and (B) the ability to generate capital to provide the borrowers of the distressed notes or other obligations such additional credit as may be necessary in proper servicing of such notes or other obligations. (c) GAO report Not later than one year after the date of the enactment of this Act, the Comptroller General of the United States shall submit to Congress a report on the sale of distressed notes or other obligations of the Department of Agriculture under this section. Such report shall include the recommendation of the Comptroller General of the United States with respect to whether such a sale should be undertaken by other Federal agencies.