5. Taxpayer ("T"), a cash basis individual taxpayer, lent money to each of his two daughters ("01" and "D2") on January 1 of the current yer. Tlent $50,000 to D1 and $110,000 to D2. T did not charge any interest on the loans. D1 was 19 years old and used the $50,000 to open a brokerage account which invested in stocks. D1 had $300 of net investment income during the year. D 2 was 26 years old and used the loan to renovate her personal house. D2 had no investment income during the year. The applicable federal rate "AFR" is a 5% annual rate. The loans were outstanding for the entire year. What amount of income, if any, will include on t's individual income tax return as a result of the loan to? D1 02