settlement agreement, or plea agreement), as determined by the head of the Office of Whistleblower Awards, may receive an award under this section with respect to a conviction pursuant to, or a settlement or plea agreement with respect to, such COVID loan action. (B) Substantiality determination For the purposes of determining which whistleblower made the most substantial contribution with respect to a COVID loan action under subparagraph (A), the head of the Office of Whistleblower Awards shall consider— (i) the significance of the original information of the whistleblower with respect to such COVID loan action