On January 1, 2022, Ms. Anita Burrow receives a 100017 loan from her employer to assist her in purchasing a home. The loan requires annual interest at a rate of 1.4 percent, which she pays on January 3, 2023. Assume that the relevant prescribed rate is 1.74 percent during the first quarter of 2021, 2.6 percent during the second quarter, and 3.5 percent during the remainder of the year. What is the amount of Ms. Burrow's taxable benefit on this loan for the year