Bill loans $99,000 to his daughter Maura. Why would interest not be imputed on this loan? a. Interest would not be imputed because the loan is less than the amount of the annual exclusion. b. Interest would not be imputed because loans of $100,000 or less are exempt from both income tax and gift tax consequences. c. Interest would not be imputed because Maura has unearned income of less than $1,000. d. Interest would not be imputed because Mauras earned income is less than $1,000.