A corporation loans a shareholder $30,000 on April 1, 2021, interest free. The shareholder is not an employee of the corporation. The fiscal year end of the corporation is October 31. Assume the prescribed rate is 2% for all years under consideration. The shareholder sells his home and purchases another, larger house, in the same neighborhood, using the $30,000. The loan is to be repaid in full on December 31, 2024. The increase in 2021 net income of the shareholder as a result of the loan and its use is: $450. $30,000. $30,600. $30,450. $600. Nil