kind Lo.45Pa trick and Eva are planning to divorce in 2018. Patrick has offered to pay market value of $100,000. What factors should Eva and Patrick consider in deciding 17LO.4 In the current year, the Rose Corporation made a $400,000 interest-free loan 2,000 each year until their 11-year-old daughter reaches age 21 th a fair Eva $1 Alternatively, Patrick will transfer to Eva common stock that he owns wi between these two options? to John Rose, the corp oration's controlling shareholder. Mr. Rose is also the corporation's chief executive officer and receives a salary of $300,000 a year. What are the tax consequences of classifying the loan as a compensation-related loan rather than as a corporation-shareholder loan