; and (8) minimization of overall construction and operational costs. 1072. Department of Defense review of Navy capabilities in the Arctic region (a) Report on capabilities (1) In general Not later than 180 days after the date of the enactment of this Act, the Secretary of the Navy shall submit to the congressional defense committees a report on the capabilities of the Navy in the Arctic region. (2) Elements The report required by paragraph (1) shall include an analysis of the following: (A) The current naval capabilities of the Department of Defense in the Arctic region, with a particular emphasis on surface capabilities. (B) Any gaps that exist between the current naval capabilities described in paragraph (1) and the ability of the Department to fully execute its updated strategy for the Arctic region. (C) Any gaps in the capabilities described in paragraph (1) that require ice-hardening of existing vessels or the construction of new vessels to preserve freedom of navigation in the Arctic region whenever and wherever necessary. (D) An analysis and recommendation of which Navy vessels could be ice-hardened to effectively preserve freedom of navigation in the Arctic region when and where necessary, in all seasons and weather conditions. (E) An analysis of any cost increases or schedule adjustments that may result from ice-hardening existing or new Navy vessels (b) Comptroller General of the United States review Not later than 90 days after the date on which the Secretary submits the report required by subsection (a), the Comptroller General of the United States shall submit to the congressional defense committees a review of the report, including any matters in connection with the report and the review that the Comptroller General considers appropriate. (c) Form The report under subsection (a) and the review under subsection (b) shall each be submitted in unclassified form, but may include a classified annex. 1073. Business case analysis on establishment of active duty association and additional primary aircraft