Please extract entities and their types from the input sentence, entity types should be chosen from {person/organization/location}.

Except as set forth on the Perfection Certificate , Borrower is unaware of any claims or adjustments proposed for any of Borrower ' s prior tax years which could result in additional taxes becoming due and payable by Borrower .
Borrower is a person, Borrower is a person, Borrower is a person.