; and (B) the Federal Housing Administration may not use the offset described in subparagraph (A) to qualify a loan applicant for insurance under title II of the National Housing Act ( 12 U.S.C. 1707 et seq.) with respect to a loan that would not otherwise meet the requirements for such insurance. (3) Types of energy costs Energy costs to be assessed under this subsection shall include the cost of electricity, natural gas, oil, and any other fuel regularly used to supply energy to the subject property. (c) Determination of estimated energy cost savings (1) In general The guidelines to be issued under subsection (a) shall include instructions for the Federal Housing Administration to calculate estimated energy cost savings using— (A) the energy efficiency report; (B) an estimate of baseline average energy costs; and (C) additional sources of information as determined by the Secretary of Housing and Urban Development. (2) Report requirements For the purposes of paragraph (1), an energy efficiency report shall— (A) estimate the expected energy cost savings specific to the subject property, based on specific information about the property; (B) be prepared in accordance with the guidelines to be issued under subsection (a); and (C) be prepared— (i) in accordance with the Residential Energy Service Network’s Home Energy Rating System (commonly known as HERS ) by an individual certified by the Residential Energy Service Network, unless the Secretary of Housing and Urban Development finds that the use of HERS does not further the purposes of this subtitle; (ii) in accordance with the Alaska Housing Finance Corporation energy rating system by an individual certified by the Alaska Housing Finance Corporation as an authorized Energy Rater