; (C) whether small business entities in low-, medium-, and high-population density States are receiving allocations; and (D) whether the small business entity has been awarded a Small Business Innovative Research or Small Business Technology Transfer grant from a Federal agency; (4) the actions that such Secretary or delegate shall take to ensure that such allocations are properly made to qualified small business entities; and (5) the actions that such Secretary or delegate shall take to ensure that angel investment tax credits are allocated and issued to the taxpayer. (g) Audit and report Not later than January 31, 2021, the Comptroller General of the United States, pursuant to an audit of the angel investment tax credit program established under section 30E of the Internal Revenue Code of 1986 (as added by subsection (a)), shall report to Congress on such program, including all qualified small business entities that receive an allocation of an angel investment credit under such section.