; and (C) only contain information directly related to the disclosures required under this section. (b) Use of estimates If any information necessary for an accurate disclosure is unknown to the ISA provider, the ISA provider shall make the disclosure based on the best information reasonably available at the time the disclosure is provided to the ISA recipient, and shall state clearly that the disclosure is an estimate. (c) Multiple ISA providers, multiple ISA recipients (1) Multiple ISA providers In any case where an income share agreement transaction involves more than one ISA provider, only one set of disclosures shall be given and the ISA providers shall agree among themselves which ISA provider shall comply with the requirements that this title imposes on any or all of the ISA providers. (2) Multiple ISA recipients In any case where an income share agreement transaction has more than one ISA recipient, the disclosures may be made to any ISA recipient whose income will be used to calculate the ISA payments due to the ISA provider. (d) Content of disclosures An ISA provider of an income share agreement (regardless of whether the income share agreement is an educational ISA) shall provide, to any person that applies for or signs a consumer income share agreement, a written document that clearly and simply discloses the following information: (1) A statement that the income share agreement is not a fixed payment installment loan, and that the amount the ISA recipient will be required to pay under the income share agreement may be more or less than the amount financed by the ISA provider and will vary in proportion to the ISA recipient’s future income. An ISA provider may satisfy the requirements of this paragraph by providing a table that compares periodic payments under the income share agreement at different income levels showing that payments vary with income, or that also compares such periodic payments under the ISA at different income levels with a loan product. (2) In the case of an educational ISA, the