Donna is married to Don and they have two children, Danielle, age 25, and Susan, age 15. Donna earns 250,000 annually while Don earns 100,00. Danielle works full time and earns 30,000 annually while Susan is still in high school and doesn't have any income. Donna has been looking for ways to pay less tax and a friend of hers has suggested that she take advantage of the lower tax brackets of her husband and children. With 100,000 of extra cash in her bank account, she is considering the following options and would like your advice as her accountant.

1. Loan the 100,000 to her husband at 0% interest. He would invest it in a bond earning 3%

2. Give 100,000 to her husband. He would invest it in a bond earning 3% 

3. Loan the 100,000 to her 15-year-old daughter at 0% interest. He would invest it in a bond earning 3%

4. Give 100,000 to her 15-year-old daughter. She would invest it in a bond earning 3% 

5. Loan the 100,000 to her 25-year-old daughter at 0% interest. He would invest it in a bond earning 3%

6. Give 100,000 to her 25-year-old daughter. She would invest it in a bond earning 3%