; (D) employee recruitment and retention; (E) payment on any mortgage obligation; (F) rent (including rent under a lease agreement); (G) utilities and facility maintenance; (H) insurance; (I) providing premium pay for child care providers and other employees who provide services during the COVID–19 public health emergency; (J) sanitization and other costs associated with cleaning; (K) personal protective equipment and other equipment necessary to carry out the functions of the child care provider; (L) training and professional development related to health and safety practices, including the proper implementation of policies in line with guidance from the Centers for Disease Control and Prevention and the corresponding State, tribal, and local authorities, and in accordance with State, tribal, and local orders; (M) purchasing or updating equipment and supplies to serve children during nontraditional hours (N) modifications to child care services as a result of the COVID–19 public health emergency, such as limiting group sizes, adjusting staff-to-child ratios, and implementing other heightened health and safety measures; (O) mental health supports for children and employees