The federal government also provides mortgages through the Federal Housing Administration and the Department of Veterans Affairs. (c) The Lockbox Account and the Cash Management Account are each issued in the name of the Borrower in favor of the Lender, provided that the Borrower is the owner of all funds deposited in such accounts for applicable federal and state and local tax purposes. The amounts deposited in the cash management account may be invested only in eligible investments determined and directed by the creditor, and all income derived therefrom shall be the income of the borrower and shall be applied to and form part of the cash management account, which shall be paid in accordance with this Article 10. Neither Lockbox Bank nor the Lender shall be liable for any losses arising from the investment of funds in qualifying investments in accordance with the terms of this Agreement.