; (2) the amount and source of funds deposited into the Ukraine Support Fund under section 104(b)(3); and (3) a detailed description and accounting of how such funds were used to meet the purposes described in section 104(f). 107. Assessment by Secretary of State and Administrator of USAID on reconstruction and rebuilding needs of Ukraine (a) In general Not later than 180 days after the date of the enactment of this division, the Secretary of State, in consultation with the Administrator of the United States Agency for International Development, shall submit to the appropriate congressional committees an assessment of the most pressing needs of Ukraine for reconstruction, rebuilding, and humanitarian aid. (b) Elements The assessment required by subsection (a) shall include the following: (1) An estimate of the rebuilding and reconstruction needs of Ukraine, as of the date of the assessment, resulting from the unlawful invasion of Ukraine by the Russian Federation, including— (A) a description of the sources and methods for the estimate