; (2) 45 percent is derived from a loan made from the proceeds of such debenture issued by the development company; and (3) 5 percent is provide by the borrower of such loans. 105. Independent subsidy calculation In making calculations under section 7(a)(26) of the Small Business Act ( 15 U.S.C. 636(a)(26) ) or section 503(g) of the Small Business Investment Act of 1958 ( 15 U.S.C. 697(g) ), the Director of the Office of Management and Budget shall make such calculations separately for loans purchased or guaranteed under the authority under section 102, 103, or 104 of this Act. II Procurement 201. Contracting preference for Puerto Rico businesses Section 15(x) of the Small Business Act ( 15 U.S.C. 644(x) ) is amended— (1) in the subsection heading, by striking Small Business Credit and inserting Contracting ; (2) by redesignating paragraph (2) as subparagraph (B) (and conforming the margins accordingly); (3) by striking If an agency and inserting: (A) In general If an agency ; (4) in subparagraph (B), as so redesignated— (A) by striking paragraph (1) and inserting subparagraph (A) ; and (B) by striking paragraph and inserting subparagraph