Daniel loaned his niece, Nancy, $9,200 and no interest is being charged on the loan. Assume the applicable federal rate is 5% and interest is compounded semiannually. (a) How much imputed interest income does Daniel report if Nancy used the loan proceeds to take a vacation? (Round answer to 0 decimal places, e.g. 5,125. If answer is zero, please enter 0 , do not leave any fields blank.)