Juliana owns 25% of the stock of Record Corporation. In 2018, she makes a loan to Record of $500,000. The loan is evidenced by a written promissory note. The loans provide for interest at 5%, payable annually, with principal due in five years. Juliana made the loan to Record because ten different banks turned down Record's application for a line of credit. Record shows the loan as a liability on its books. It made interest payments in 2018 and 2019 but has paid nothing since. In 2020, Juliana sent the CFO of Record an e-mail in which she agreed to let Record defer the interest payment until it became profitable. Record has assets with an estimated value of 800,000. How would you evaluate the risk that the loan could be treated as equity - LOW, MEDIUM, or HIGH