; or (B) by purchase of outstanding obligations at market price. (3) Sale of obligations Any obligation acquired by the Fund may be sold by the Secretary of the Treasury at market price. (4) Credits to fund The interest on, and the proceeds from the sale or redemption of, any obligations held in the Fund shall be credited to and form a part of the Fund. (d) Transfers of amounts (1) In general The Secretary of the Treasury shall transfer at least monthly the amounts required to be transferred to the Fund under this section from the general fund of the Treasury to the Fund on the basis of estimates made by the Secretary of the Treasury. (2) Adjustments The Secretary of the Treasury shall make proper adjustment in amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred. (e) Acceptance and use of donations (1) In general The Secretary may accept for the Government a gift of any of the following to provide assistance under section 404: (A) Money. (B) An obligation of the Government included in the public debt made only on the condition that the obligation be canceled and retired and not reissued. (C) Other intangible personal property made only on the condition that the property is sold on the best terms available and the proceeds are deposited in the Fund. (2) Discretion to reject a gift The Secretary may reject a gift under this section when the rejection is in the interest of the Government. (3) Taxes If a gift received under this subsection is subject to a gift or inheritance tax, the Secretary may pay the tax out of the proceeds of the gift or the proceeds of the redemption or sale of the gift. 406. Authorization of appropriations There are authorized to be appropriated to the Secretary $5,000,000 for each of fiscal years 2024 through 2029 to carry out this title. 407. Report to Congress (a) In general Not later than January 31 of each calendar year after the date of the enactment of this title, the Secretary shall submit to Congress a