Brian borrowed $200,000 from his father at a rate of 6% to purchase a rental property. Brian's wife, Katie, won a lottery and gave Brian $200,000 which he used to repay the loan. What statement is true? a) any future rental income will be taxable to Brian's father b) any future rental losses will be taxable to Brian c) any capital gains realized upon the sale of the property will be taxable to Brian d) any future rental income will be taxable to Katie