; (B) the percentage of students at the institution who borrow student loans; (C) the median loan debt at graduation for students at the institution (clearly marked as including only Federal loans if private loan data are not available to be included); and (D) any additional calculations determined necessary for ensuring that students understand full college costs, financial aid gaps, and options for covering those gaps. (c) Other required contents for the offer form The standard form developed under subsection (a) shall include, in addition to the information described in subsection (b), the following information to be included on the financial aid offer form in a concise format determined by the Secretary of Education, in consultation with the heads of relevant Federal agencies: (1) At the institution’s discretion— (A) additional options and potential resources for paying for the amount listed in subsection (b)(3), such as tuition payment plans