Mr. Jones receives a demand loan from his employer, Doors and Things, of $100,000. He pays $2,000 of interest on the loan for a particular year. If he had paid market interest on the loan, he would have paid $5,000. How much taxable income will Mr. Jones be considered to receive because of this transaction?

a. $0

b. $2,000

c. $3,000

d. $5,000