In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: Borrower must promptly notify Agent of all returns , recoveries , disputes and claims that involve more than Two Hundred Fifty Thousand Dollars ($ 250 , 000 . 00 ).
Answer:
Borrower, PER