; (3) steps the agency intends to make toward updating, modernizing, retiring, or disposing of the legacy information technology systems of the agency prioritized under paragraph (2) during the 5-year period beginning on the date of submission of the plan; and (4) any additional information that the Director determines necessary or useful for the agency to consider or include to effectively and efficiently execute the modernization plan, which may include— (A) the capacity of the agency to operate and maintain an updated or modernized legacy information technology system; (B) the estimated cost and sources of funding required to execute the modernization plan; (C) the ability of the agency to adapt an updated or modernized legacy information technology system to changes in policy, technology, or other user needs, as necessary