5. Taxpayer (T), a cash basis individual taxpayer, lent money to each of his two daughters (D1 and D2) on January 1 of the current yer. T lent $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 T include on Ts individual income tax return as a result of the loan to D1______________________ D2 ____________________