Linda has $120,000 to invest and is in the 35% tax bracket. Robert, Linda's son, is in the 15% tax bracket. Instead of investing the funds herself, she loans the $120,000 to Robert to invest on January 1, Year 1. Assume the applicable federal rate is 3.5% through June 30 and 4% through December 31 and Linda does not charge Robert any interest on the loan. (a) How much interest income must Linda include on her tax return, if any? (Round answer to 0 decimal places, e.g. 5,125.)