XYZ Corporation plans to acquire a building (with a useful life of 10 years) by issuing a $5,000,000, 10-year, 3 percent note to the former owner of the building. XYZ will value the building and the note using an interest rate of 10 percent. What impact will this decision have on XYZ’s budgeted income in the first year of the note? If XYZ bases the bonuses of executive management on income, what is the impact of the action? Is the practice unethical? Be sure to consider all the stakeholders. What if XYZ decided to value the note using the 3 percent face rate?