Hi, I am unable to solve this question. Any help is appreciated, this question used Canadian Tax Laws

On January 1 of the current year, E received a loan of $200,000 from her employer. The principle is repayable after 5 years. The loan bears interest at 1% per annum, which is paid monthly. The prescribed interest rate was 4% for the first quarter of the year and 5% for the remainder of the year. E used the loan to assist with the purchase of a home. What amount is included in E's employment income for tax purposes in the current year?

$ = ?.

Thanks