; and (II) an itemized list of anticipated student expenses not covered under subclause (I). (ii) Federal, State, and institutional financial aid available to the student, which shall include separately calculated subtotals of— (I) grants and scholarships; (II) loans made under part D (excluding Federal Direct Parent PLUS Loans); and (III) Federal work-study programs under part C and other on-campus employment. (iii) Other options that may be available to students to cover the cost of attendance (including Federal Direct Parent PLUS Loans, tuition payment plans, savings, and earnings from other employment). (iv) The net price, which shall be determined by calculating the difference between— (I) the cost of attendance described in clause (i); and (II) the grants and scholarships described in clause (ii)(I). (v) Next step instructions, including— (I) the process and deadlines for accepting the financial aid; and (II) information about where to find additional information on the financial aid offered. (vi) Any other information determined necessary by the Secretary based on the consumer testing conducted under subparagraph (E), which may include the following: (I) An estimate of the net direct cost, which shall be determined by calculating the difference between— (aa) the direct costs owed to the institution described in clause (i)(I)