; (B) an obligation of the Government included in the public debt made only on the condition that the obligation be canceled and retired and not reissued; or (C) any other intangible personal property made only on the condition that the property is sold on the best terms available and the proceeds are deposited in the Fund. (2) Discretion to reject a gift The Secretary may reject a gift under this subsection when the rejection is in the interest of the Government, as determined by the Secretary. (3) Taxes If a gift received under this subsection is subject to a gift or inheritance tax, the Secretary may pay the tax out of the proceeds of the gift or the proceeds of the redemption or sale of the gift. 406. Report to Congress (a) In general Not later than January 31 of each year, the Secretary shall submit to Congress a report regarding the Fund and the status of desert fish in the Southwest. (b) Requirements Each report under subsection (a) shall include, for the year covered by the report, a description of— (1) the total amounts deposited into and expended from the Fund; (2) the costs associated with the administration of the Fund; (3) a summary of the projects for which the Secretary has provided assistance under section 404 and an evaluation of those projects; and (4) an evaluation of the status of threatened and endangered desert fish populations in the Southwest. 407. Authorization of appropriations There is authorized to be appropriated to the Fund $5,000,000 for each of fiscal years 2020 through 2025.