; (2) any item of income which is not included in the gross income of the ISA recipient; (3) any amount received from an individual retirement plan (as defined in section 7701 of the Internal Revenue Code of 1986), a pension, or an annuity; or (4) any social security benefit (as defined in section 86 of such Code). (b) Estimating income (1) In general In the event that an ISA recipient fails to provide income documentation as reasonably required by the income share agreement, an ISA provider may assign an amount of income to the participant and compute the monthly payment amount for the participant by any of the following methods, to the extent disclosed in the income share agreement: (A) Assigning an income amount obtained from a reasonably reliable third party or a consumer reporting agency, as defined in section 603(f) of the Fair Credit Reporting Act ( 15 U.S.C. 1681a(f) ). (B) If the participant previously provided income documentation or has had an income assigned in the preceding 1-year period, assuming that such income has increased by up to 10 percent, but such increase may not be applied more than once per 1-year period. (C) Contacting the employer of the participant, or any person or entity reasonably believed to be the employer of the participant, to obtain, verify, or update the income information of the participant. (D) Contacting the State revenue department or the Internal Revenue Service to obtain the most recent information available about the income of the participant. (E) For educational ISA providers, in any case where the ISA provider has no prior history of income information from the participant, assigning a reasonable qualified income based on— (i) the median income for individuals working in the profession for which the educational program of the participant was intended to prepare the participant, as determined by information published by the Bureau of Labor Statistics or other reasonably reliable publicly available data sources