repayment plan the borrower is in, which lists the following: (i) Total payments made on the borrower’s annual repayment amount for such taxable year. (ii) The borrower’s annual repayment amount for such taxable year. (iii) The outstanding balances on all the loans made to the borrower under this part after the date of enactment of the Leveraging Opportunities for Americans Now Act of 2023 and any other outstanding balances on loans of the borrower that were made, insured, or guaranteed under this title. (iv) A description of how the borrower’s annual repayment amount was calculated. (D) Payments on a borrower's behalf (i) In general The Secretary shall— (I) provide a mechanism for other individuals or entities to make payments on the annual repayment amount of a borrower for a taxable year