; or (B) one-twelfth of the borrower’s adjusted gross income, as recorded on the borrower’s most recently filed Federal income tax return. 471. Additional terms (a) Applicable part B provisions (1) Disclosures Except as otherwise provided in this part, each institution of higher education with which the Secretary has an agreement under section 464(a), and each contractor with which the Secretary has a contract under section 493E, shall, with respect to loans under this part comply with each of the requirements under section 433 that apply to the institutions of higher education and contractors described in section 455(p) with respect to loans made under part D. (2) Other provisions Except as otherwise provided in this part, the following provisions shall apply with respect to loans made under this part in the same manner that such provisions apply with respect to loans made under part D: (A) Section 427(a)(2). (B) Section 428(d). (C) Section 428F (D) Section 430A. (E) Paragraphs (1), (2), (4), and (6) of section 432(a). (F) Section 432(i). (G) Section 432(l). (H) Section 432(m), except that an institution of higher education shall have a separate master promissory note under paragraph (1)(D) of such section for loans made under this part. (I) Subsections (a), (c), and (d) of section 437. (3) Application of provisions Any provision listed under paragraph (1) or (2) that applies to— (A) Federal Direct PLUS Loans made on behalf of dependent students shall apply to Federal ONE Parent Loans; (B) Federal Direct PLUS Loans made to students shall apply to Federal ONE Loans for graduate or professional students; (C) Federal Direct Unsubsidized Stafford loans shall apply to Federal ONE Loans for any student borrower; (D) Federal Direct Consolidation Loans shall apply to Federal ONE Consolidation Loans; and (E) forbearance shall apply to deferment under section 469A. (b) Eligible student A loan under this part may only be made to a student who— (1) is an eligible student under section 484