; or (B) to any other claims against the borrower in the case of default. (5) The Secretary may not make any loan guarantee under this section unless the Secretary determines that— (A) the lender is responsible; and (B) adequate provision is made for servicing the loan on reasonable terms and protecting the financial interest of the United States. (6) The Secretary may not make any loan guarantee under this section if the income from the loan will be excluded from gross income for purposes of chapter 1 of the Internal Revenue Code of 1986. (7) The Secretary may not make any loan or loan guarantee under this section unless— (A) the loan and interest supplements on any loan guarantee will be at an interest rate that is set by reference to a benchmark interest rate on marketable Treasury securities with a similar maturity to the loan being made or guaranteed; and (B) the minimum interest rate on the loan— (i) will be no less than the estimated cost to the Government of making the loan plus 1 percent, with the goal of keeping the interest rate below the interest rate of a comparable and competitive private sector benchmark financial instrument; and (ii) will be adjusted, as determined by the Secretary, every quarter to take account of changes in the interest rate of the benchmark financial instrument. (8) The Secretary may not make any loan or loan guarantee under this section unless— (A) fees or premiums on the loan or loan guarantee and corresponding insurance coverage will be set at levels that minimize the cost to the Government (as defined in section 502(5) of the Federal Credit Reform Act of 1990) of insuring such loan or loan guarantee, while supporting achievement of enhancing the public’s access to a comprehensive continuum of mental health and substance use disorder services, including increasing the number of inpatient psychiatric and substance use disorder bed counts in areas with insufficient bed capacity