A Program loan shall be secured by a mortgage lien and may include the terms that the Department considers necessary to make the group home affordable to persons of lower income. In exceptional circumstances, the terms may include: deferred payment of principal and interest; and interest rates as low as 0%. Each loan shall require that all unpaid principal and accrued interest, including principal or interest that was deferred, be paid at the earliest of: a stated date, which may be the maturity date of the Program loan; the date of the sale or other transfer of the group home or a controlling interest in the group home; and the date when the project ceases to be used as a group home. Each Program loan shall provide for: a limit on the return on equity allowed to a group home sponsor; equity participation between the Department and the group home sponsor; or an amount of accrued and deferred interest that the Department finds can reasonably be expected to be paid from profit resulting from the sale of the group home. The Department may forgive any accrued and deferred interest described in paragraph (1)(iii) of this subsection that exceeds the profit from the sale of the group home. The Department may allow the group home sponsor to earn a reasonable return before the group home sponsor pays accrued and deferred interest. If a Program loan is in default or is at risk of being in default, the Department may modify the interest rate, the time or amount of payment, or any other term to facilitate repayment and achieve the purposes of the Program. A Program loan may finance: the site acquisition, construction costs, and permanent mortgage for a group home; the purchase of an existing building to provide a group home; a modification to a building purchased with a Program loan, if the modification improves, repairs, renovates, or rehabilitates the building to: make it suitable as a group home; or eliminate housing, building, fire, safety, health, or other code violations; the refinancing of an existing mortgage loan on a group home; closing costs associated with the construction, purchase, or refinance of a group home; engineering, legal, title, survey, or architectural fees associated with financing real property development; and other development costs that the Department considers reasonable.