22. What are the effects of a below-market loan for $10,000 made by a mother to her son and used by the son to pay his college tuition? a. The mother has imputed interest income and the son is deemed to have received a gift. b. The mother has imputed interest income and the son has imputed interest expense c. There is no imputed interest income or imputed interest expense d. The mother has imputed interest income and the son is deemed to have received a scholarship e. More information is needed to answer the