The deductions allowable to the taxpayer for mortgage interest, charitable contributions, medical expenses, tuition, and State and local taxes. (D) Such other factors as the Secretary determines appropriate. (2) Limitation on complexity In determining the factors which are appropriate to take into account under paragraph (1)(D), the Secretary shall ensure that the online tool is as simple and quick to use for taxpayers as is reasonably possible. (3) Not applicable to business income Except as otherwise determined to be feasible by the Secretary (and consistent with the requirement of paragraph (2)), the online tool made available under subsection (a) shall not apply with respect to income and deductions attributable to the conduct of any trade or business. (c) Special rules (1) Publicity The Secretary shall publicize the availability of the online tool made available under subsection (a). Such publicity shall include notices of such tool’s availability in connection with making available individual income tax return forms and instructions and by including a written notice of such tool’s availability with any income tax refund mailed to an individual. (2) Disclaimer The online tool made available under subsection (a), and the publicity of such tool under paragraph (1), shall make clear that such tool is designed to provide simplified estimates of the income tax liability of the taxpayer and that the taxpayer’s actual income tax liability may differ from the simplified estimates provided by the tool. (3) References to Secretary For purposes of this section, the terms Secretary of the Treasury and Secretary each mean the Secretary of the Treasury or his designee.