Ciqala is the sole shareholder of Wellness Corporation. Wellness loans Ciqala $$100,000$ and charges interest of $$1,000.$ The Federal rate applicable to the loan is $4\mathrm{.}0\%$ through June $30$ and $4\mathrm{.}5\%$ from July $1$ through December $31.$ The loan is outstanding for the entire year. The amount of the imputed interest is:

a$.$ $$5,250.$

b$.$ $$1,000.$

c$.$ $$0.$

d$.$ $$3,250.$

e$.$ $$4,250.$