The trustee may not disburse specific funds until preneed goods are delivered or preneed services are performed as provided in the preneed burial contract or in this subtitle. On performance of a preneed burial contract: the seller shall certify to the trustee: delivery of the preneed goods or performance of the preneed services; and the amount of specific funds in the trust account; and the trustee shall then pay to the seller the specific funds, accrued interest on the specific funds, and a prorated proportional share of total realized capital gains attributable to the specific funds. In a seller’s records, the seller may itemize preneed goods or preneed services to which the trust requirements of this subtitle apply and the consideration paid or to be paid for each item. If a seller itemizes in accordance with paragraph (1) of this subsection, on performance of that part of a preneed burial contract identified for itemized preneed goods or preneed services: the seller shall certify to the trustee: delivery of the preneed goods or performance of the preneed services; and the amount of the specific funds identified in the seller’s records for those preneed goods or preneed services; and the trustee shall then pay to the seller those specific funds, accrued interest on the specific funds, and a prorated proportional share of total realized capital gains attributable to the specific funds. If a preneed burial contract provides, for 2 or more individuals or pets, preneed goods or preneed services to which the trust requirements of this subtitle apply, a seller may designate in the seller’s records the consideration paid for each individual or pet. On performance of that part of the preneed burial contract identified to a particular individual: the seller shall certify to the trustee: delivery of the preneed goods or performance of the preneed services; and the amount of the specific funds applicable to that part of the preneed burial contract; and the trustee shall then pay to the seller those specific funds, accrued interest on the specific funds, and a prorated proportional share of total realized capital gains attributable to the specific funds.