; and (ii) may not establish, or require that institutions of higher education use, a uniform format for such offers. (3) Required content for a financial aid offer (A) In general An institution of higher education shall provide, to each enrolled student (and prospective student accepted for enrollment) at such institution who applies for financial assistance under this title, a financial aid offer for an academic period covered by such offer, which shall include the following: (i) A component relating to the direct costs for such student for such academic period, which shall include the content described in subparagraphs (B) and (D). (ii) In a case in which the student completes the component described in clause (i) and confirms that such student is seeking financial assistance for indirect costs for such academic period, a component relating to such indirect costs, which shall include the content described in subparagraphs (C) and (D). (B) Component for direct costs The component of a financial aid offer relating to direct costs shall include the following content: (i) Estimated sum of direct costs The estimated sum of the student’s direct costs for the academic period covered by such offer, which shall be the sum of— (I) the cost of tuition and fees, as defined in section 472(a)(1), as amended by section 702 of the FAFSA Simplification Act