; and (3) no deduction shall be denied or reduced, no tax attribute shall be reduced, and no basis increase shall be denied, by reason of the exclusion from gross income provided by paragraph (2). (i) Reporting and outreach (1) Updated information (A) In general Not later than 7 days after the date of enactment of the Small Business Debt Relief Extension Act of 2020 , the Administrator shall make publicly available information regarding the modifications to the assistance provided under this section under the amendments made by such Act. (B) Guidance Not later than 14 days after the date of enactment of the Small Business Debt Relief Extension Act of 2020 , the Administrator shall issue guidance on implementing the modifications to the assistance provided under this section under the amendments made by such Act. (2) Publication of list Not later than 14 days after the date of enactment of the Small Business Debt Relief Extension Act of 2020 , the Administrator shall transmit to each lender of a covered loan a list of each borrower of a covered loan that includes the North American Industry Classification System code assigned to the borrower, based on the records of the Administration, to assist the lenders in identifying which borrowers qualify for an extension of payments under subsection (c). (3) Education and outreach The Administrator shall provide education, outreach, and communication to lenders, borrowers, district offices, and resource partners of the Administration in order to ensure full and proper compliance with this section, encourage broad participation with respect to covered loans that have not yet been approved by the Administrator, and help lenders transition borrowers from subsidy payments under this section directly to a deferral when suitable for the borrower. (4) Notification Not later than 30 days after the date of enactment of the Small Business Debt Relief Extension Act of 2020 , the Administrator shall mail a letter to each borrower of a covered loan that includes— (A) an overview of