F has a son, C, who earns a $50,000 salary and has $500 interest income. During 2022, F loaned C $95,000 to go to medical school. Assume interest imputed at the IRS rate is $3,000. Which of the following statements is true about interest deemed earned by F or the amount of taxable gift before the annual exclusion?

	a.	F is charged with a taxable gift of $3,000 before the annual exclusion and has no interest income.
	b.	F is charged with a taxable gift of $3,000 before the annual exclusion.
	c.	F is charged with a taxable gift of $95,000 before the annual exclusion.
	d.	F has no interest income and no taxable gift of $3,000 before the annual exclusion.
	e.	F has interest income of $3,000.