made on the borrower’s annual repayment amount for such taxable year. (ii) The borrower’s annual repayment amount for such taxable year. (iii) The outstanding balances on all the loans made to the borrower under this part after the date of enactment of the LOAN Act of 2019 and any other outstanding balances on loans of the borrower that were made, insured, or guaranteed under this title. (iv) A description of how the borrower’s annual repayment amount was calculated. (D) Payments on a borrower's behalf The Secretary shall— (i) provide a mechanism for other individuals or entities to make payments on the annual repayment amount of a borrower for a taxable year