the category of institution described in section 435(m)(4) to which the institution belongs. (O) Information on the National Student Loan Data System and how the borrower can access the borrower’s records. (P) The contact information for the institution’s financial aid office or other appropriate office at the institution the borrower may contact if the borrower has any questions about the borrower’s rights and responsibilities or the terms and conditions of the loan. (Q) For a first-time borrower, in addition to all the information described in subparagraphs (A) through (P)— (i) a statement of the anticipated balance on the loan for which the borrower is receiving counseling under this subsection