The hospital must be free and clear of all liens other than the insured mortgage, except that the property may be subject to a lien as provided by terms and conditions established by HUD, as follows:
(a) An inferior lien made or held by a federal, state, or local government instrumentality;
(b) An inferior lien required in connection with a supplemental loan insured pursuant to section 241 of the Act;
(c) An inferior or superior lien on equipment as may be approved in connection with an equipment leasing program approved by HUD;
(d) An inferior or superior lien on accounts receivable as approved by HUD as collateral for a line of credit or other borrowing by a hospital insured under this part that has extraordinary needs such as cash flow difficulties; or
(e) Similar liens otherwise approved by HUD.