; and (ii) with respect to an eligible recipient of a covered loan with not more than 500 full-time employees, any related party payments made during the covered period cannot be greater than related party payments made during taxable year 2019. (C) Capital losses For purposes of the loss calculation under subparagraph (A), capital losses from the sale of assets or deductions for guaranteed payments to partners in partnerships or owners in S-corporations shall not count toward the loss calculation. (D) Limitation on PPE expenses An eligible recipient may only receive forgiveness for personal protective equipment expenses described in subsection (g)(2)(F) of not more than $5,000. (6) No limits based on percentage of funds used for certain expenses The Administrator or the Secretary shall not place limitations on forgiveness under this subsection based on the percentage of covered loan proceeds that are used for specific expenses described in subsection (g)(2). (7) Hold harmless If a lender approved to make covered loans has received the required documentation under this section from an applicant attesting that the applicant has accurately verified the eligibility, gross receipts, and expenses of the applicant during the covered period— (A) an enforcement action may not be taken against the lender under section 47(e) of the Small Business Act ( 15 U.S.C. 657t(e) ) relating to loan forgiveness for those expenses