; (II) with income at the income threshold; and (III) for various income scenarios, including, at a minimum, calculations at annual incomes of $40,000, $60,000, $80,000, $100,000, $125,000, $150,000, $175,000, and $200,000. (iii) The comparison table under this paragraph shall include the following statement: This table assumes you have the same Income over the entire term of your income share agreement. It does not take into account changes in Income. Your Income will likely change over time. . (B) The total of all ISA payments over the life of the income share agreement that the ISA recipient will have made in each of the income level scenarios described in subparagraph (A). (C) The amounts and number of payments, the total of all payments, and the annual percentage rate required to be paid under one or more comparable loans, including, at a minimum— (i) if elected by the Bureau, a loan at a fixed or variable rate and with a number of payments determined by the Bureau to be an approximation of the fixed or variable interest rate available to ISA recipients in the private marketplace; (ii) for an educational ISA, a comparable loan made under part D of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1087a et seq. ) (including subsidized and unsubsidized scenarios), if the individual would be eligible for such a loan; and (iii) for an income share agreement that is not an educational ISA, a loan or loans that the ISA provider believes, in good faith, represents other alternative loan options available for the ISA recipient. (10) A statement of the intent of the ISA provider to engage in an annual process of reconciliation to determine if the ISA recipient’s ISA payments for the preceding year are more than, equal to, or less than the ISA payments owed under the income share agreement, including— (A) a description of the process in which the ISA recipient must participate in order for the ISA provider to verify the ISA recipient’s income