; and (3) a cohort that has not attended TAP counseling. (b) Progress reports Not later than 90 days after the day that is one year after the date of the initiation of the study under subsection (a) and annually thereafter for the three subsequent years, the Secretaries of Veterans Affairs, Defense, and Labor, and the Administrator of the Small Business Administration, shall submit to the Committees on Veterans’ Affairs of the Senate and House of Representatives and the Committees on Armed Services of the Senate and House of Representatives a progress report of activities under the study during the immediately preceding year. (c) Final report Not later than 180 days after the completion of the study under subsection (a), the Secretaries of Veterans Affairs, Defense, and Labor, and the Administrator of the Small Business Administration, shall submit to the Committees on Veterans’ Affairs of the Senate and House of Representatives and the Committees on Armed Services of the Senate and House of Representatives a report of final findings and recommendations based on the study. (d) Elements The final report under subsection (c) shall include information regarding the following: (1) The percentage of each cohort that received unemployment benefits during the study. (2) The numbers of months members of each cohort were employed during the study. (3) Annual starting and ending salaries of members of each cohort who were employed during the study. (4) How many members of each cohort enrolled in an institution of higher learning, as that term is defined in section 3452(f) of title 38, United States Code. (5) The academic credit hours, degrees, and certificates obtained by members of each cohort during the study. (6) The annual income of members of each cohort. (7) The total household income of members of each cohort. (8) How many members of each cohort own their principal residences. (9) How many dependents that members of each cohort have. (10) The percentage of each cohort that achieves a successful outcome for TAP, as