; (B) the time in which such relief will be provided pursuant to subsection (c); (C) the borrower’s eligibility to receive assistance under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq.) after receiving relief pursuant to subsection (c); and (D) any further relief to such borrower or parent borrower as the Secretary of Education determines is appropriate; and (2) an eligible borrower described in subsection (b)(1)(A)(iii) who did not apply for borrower defense prior to the date of enactment of this section, or a parent borrower who took out an eligible loan on behalf of such an eligible borrower, the Secretary of Education shall, not later than 20 days after such borrower applies for borrower defense, notify such borrower or parent borrower in writing of— (A) the relief to which the borrower is entitled pursuant to subsection (c); (B) the time in which such relief will be provided pursuant to subsection (c); (C) the borrower’s eligibility to receive assistance under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq.) after receiving relief pursuant to subsection (c); and (D) any further relief to such borrower or parent borrower as the Secretary of Education determines is appropriate. (e) Institutional accountability For a discharge granted under this section, the Secretary of Education shall, as applicable, initiate an appropriate proceeding to require the institution of higher education whose act or omission resulted in the discharge to repay to the Secretary of Education the amount discharged whether by offset, claim on a letter of credit, or other protection provided by the institution of higher education.