$5)$ John and Jane are married and have an AGI of $$472,000.$ They claim as dependents their four children and John's mother. How much of the child and dependent tax credit can John and Jane receive?

$6)$ Karen made a $$75,000$ loan to her daughter, Lily, who used the money to pay for her college

education. The loan was a $4\%$ interest loan, paying annually, and was made on $9/30/2023.$ Lily's

only other source of income was $$3,500$ in interest income for various investments. The relevant

Federal interest rate was $7\%.$ What income or expense, actual and imputed, will Karen and Lily

recognize for tax purposes in $2023?$