Becca and her husband Jimbo are renters, but are looking to invest in a building lot so that when they have saved enough, they can build their own home. They find a beautiful wooded lot on a half$-$acre out in the country listed at $$39,000$ that would be perfect. However, the extent of their savings is $$30,000.$ Although she has never gone to him before, Becca asks her father, Dell, to loan them the balance, and he agrees to do so if both Becca and Jimbo sign a promissory note indicating they will pay back the loan in five years with no interest required. What are the tax consequences of the loan to Dell and also to Becca and Jimbo?