Marie is the owner of a private corporation called Visionx Inc.He receives his income in dividends and is not an employee of the corporation. Marie wants to buy a new house for $$300000$ and borrow the money from the corporation amortized over $10$ years with the interest rate of $7\%.$ Which statement is false? a$)$ Marie must include the full amount of the loan in the year he receives it$.$b$)$ As he repays the loan, Marie can deduct the principal repayments from his personal taxable income.c$)$As he repays the loan, he can deduct the interest repayments from his personal taxable income.d$)$VisionX inc cannot deduct the $$300000$ from its income in the year it was made.