Lender loaned Borrower $200,000 at the beginning of 2022 and charged no interest. The applicable federal rate is 1% for all of 2022. What amount of imputed interest income will Lender have for 2022? This will also be the amount of imputed expense borrower will have and the gift/compensation/dividend amount. What if the applicable federal rate was 1% for the first half of 2022, and then 8% for the second half of 2022?