; (2) transfers and additions to the Corporate Capital Account and such other funds or reserves as the Corporation may establish, at such time and in such amounts as the Board may determine; (3) payment of dividends on capital stock, which shall consist of and be paid from net earnings of the Corporation after payments, transfers, and additions under paragraphs (1) and (2); and (4) transfer of such sums as may be necessary from the Corporate Capital Account for costs (as defined in section 502 of the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661a )) of providing support under title II, including the costs of modifying such support. (h) Transaction costs Transaction costs incurred by the Corporation, including such costs relating to loan obligations or loan guarantee commitments covered by the provisions of the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661 et seq.), shall be held in and paid out of the Corporate Capital Account. 305. Coordination with Millennium Challenge Corporation on constraints analysis It is the sense of Congress that the Corporation should use the constraints analysis and other relevant data of the Millennium Challenge Corporation to be better inform the decisions of the Corporation with respect to providing support under title II. IV Monitoring, evaluation, and reporting 401. Establishment of risk and audit committees (a) In general To manage risks such as key strategic, reputational, regulatory, operational, and financial risks the Corporation shall establish a risk committee and an audit committee. (b) Duties and responsibilities Subject to the direction of the Board, the risk committee established under subsection (a) shall have the responsibility of— (1) carrying out independent oversight of the Corporation; (2) reviewing and providing guidance on the risk governance structure of the Corporation