Mr$.$ Jones owns a single premium life policy that fails the seven pay test. The single premium amount was $$100,000,$ and the policy has a cash value of $$110,000.$ If Mr$.$Jones takes a policy loan of $$15,000,$ how much of the loan will be taxed?a$)$ $$10,000$b$)$$$0$c$)$$$15,000$d$)$ $$110,000$