; (viii) debt obligations to suppliers that were incurred before the covered period; (ix) costs associated with providing employees with 10 days of sick leave, as described under paragraph (5)(A)(ii); and (x) any other expenses that the Secretary determines to be essential to maintaining the eligible entity. (B) Returning funds If an eligible entity that receives a grant under this subsection permanently ceases operations on or before June 30, 2021, the eligible entity shall return to the Treasury any funds that the eligible entity did not use for the allowable expenses under subparagraph (A). (C) Conversion to loan Any grant amounts received by an eligible entity under this subsection that are unused after June 30, 2021, shall be immediately converted to a loan with— (i) an interest rate of 1 percent