; and (5) provide the borrower with an opportunity to update the return information so disclosed before the determination of the repayment obligation of the borrower. (c) Repayment assistance for distressed borrowers (1) Excessive interest For each month for which a borrower’s aggregate monthly payment under this section is insufficient to pay the total amount of interest that accrues on a loan for the month, the amount of interest accrued and not paid for the month shall be subtracted from the total amount of interest due on such loan for the month. (2) Repayment credit For each month for which a borrower’s aggregate monthly payment under this section repays an amount due on an individual loan that is less than twice the total amount of interest that accrues on such loan for the month, the amount of the total principal due on such loan shall be reduced by an amount equal to half of the monthly payment under this section on such loan for the month. (3) Application to borrowers with certain adjusted gross incomes With respect to any borrower whose adjusted gross income exceeds 300 percent of the poverty line applicable to the borrower’s family size as determined under section 673(2) of the Community Services Block Grant Act ( 42 U.S.C. 9902(2) ), paragraph (1) or (2) may only apply to such borrower for any month in which the borrower’s aggregate monthly payment under this section is equal to or greater than the amount obtained by applying subsection (e)(2) by substituting 15 percent for 10 percent with respect to such borrower. (d) Prohibition In carrying out the requirements of subsection (a)(7), the Secretary may not— (1) revoke the rights to a special allowance under section 438 of the holder (or, if the holder acts as an eligible lender trustee for the beneficial owner of the loan, the beneficial owner of the loan) of the loans being repaid by the Secretary under subsection (a)(7); (2) prepay any such loan ahead of the loan’s repayment schedule referenced in subsection (a)(7)(B)