Such report shall include— (A) the information described in subparagraphs (A) through (D) of paragraph (1), (B) a description of the status of the examination, including a description of the portions of the examination which have been completed, which are in process, and which are anticipated to take place, and (C) an estimate of the time frame for the completion of the examination, including an identification of factors which could alter such time frame, reasonable estimates of the likelihood of such factors (taking into account the specific facts and circumstances of the examination), and the likely specific effects of such factors on such time frame. Notwithstanding the preceding sentence, a periodic report shall not be required under this paragraph with respect to any return after the date on which a final report is disclosed under paragraph (3) with respect to such return. (3) Final report Not later than 90 days after the completion of the examination described in subsection (a) with respect to any Presidential income tax return, the Secretary shall disclose and make publicly available a final report regarding such examination. Such report shall include— (A) the information described in subparagraphs (A) through (C) of paragraph (1), (B) the date on which the examination with respect to such return was completed, (C) a list of the audit materials (as defined in section 6103(q)(2)) with respect to such examination, and (D) a description (including the amount) of each proposed adjustment, adjustment, and controversy with respect to such examination together with a description of how such proposed adjustment or controversy was resolved (or a statement that such proposed adjustment or controversy was not resolved, as the case may be). For purposes of this paragraph, an examination shall be treated as complete on the date that the Secretary provides the taxpayer with a notice of deficiency, or any closing document referred to in section 6103(q)(2)(A)(v), with respect to such examination. (4) Extension of due