; (B) used less than 60 percent of the covered loan amount for payroll costs but is able to document an inability to hire or rehire employees as described under subsection (d)(7)(A); or (C) used less than 60 percent of the covered loan amount for payroll costs but is able to document an inability to return to the same level of business activity as described under subsection (d)(7)(B). (n) Enforcement action against borrowers An eligible recipient of a covered loan may only be subject to an enforcement action or penalty relating to loan origination, forgiveness, or guarantee of the covered loan if the eligible recipient commits fraud or expends covered loan proceeds on expenses that are not allowable under section 7(a)(36)(F) of the Small Business Act ( 15 U.S.C. 636(a)(36)(F) ). .