A corporation loans a shareholder $$30,000$ on April $1,2023,$ interest free. The shareholder is not an employee of the corporation. The taxation year end of the corporation is October $31.$ Assume the prescribed rate is $2\%$ for all years under consideration.The shareholder purchases investments with the $$30,000.$ The loan is to be repaid in full only on December $31,2026.$ The increase in $2023$ net income of the shareholder due to the loan and the investment of the proceeds is: