; (D) the duration of the individual’s obligations under the Qualified ISA (absent such extinguishment), including any circumstances under which the duration of the Qualified ISA would be extended or extinguished; (E) the percentage of income the individual is committing to pay under the Qualified ISA, including whether the percentage of income is fixed or variable under the Qualified ISA, and the minimum amount of annual income that triggers the individual’s obligation under the Qualified ISA to make payments for such year; (F) the definition of income to be used for purposes of calculating the individual’s obligation under the Qualified ISA; (G) (i) a comparison of— (I) the amounts and number of payments an individual would be required to pay under the Qualified ISA at a range of annual income levels, which income levels shall correspond to the levels the individual might reasonably be expected to make given the intended use of the funds provided under the Qualified ISA, as determined in accordance with guidance issued by the Director of the Bureau of Consumer Financial Protection; to (II) the amounts and number of payments required to be paid under one or more comparable loans, including, at a minimum— (aa) a loan at a fixed or variable interest rate and with a number of payments determined by the Director of the Bureau of Consumer Financial Protection to be an approximation of the fixed or variable interest rate available to student loan borrowers in the private marketplace; and (bb) a comparable Federal Direct PLUS loan under part D of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1087a et seq.), if the individual would be eligible for such a loan; and (ii) a prominent notice accompanying the comparison that clearly and conspicuously advises that loan payments may be required regardless of the income of an individual