On January $1$ of the current year, Beverly borrows $$100,000$ from her employer, Happy Hills Nursing Home. Beverly uses this loan to pay off credit cards and consumer loans. Happy Hills considers Beverly to be a loyal employee, and allows her up to five years to repay the loan. Beverly is not a shareholder or officer in the Happy Hills. Happy Hills does not charge any interest on the loan. Both Happy Hills and Beverly are on a December $31$ fiscal year end. What is the income tax issue for Happy Hills? You do not need to do any calculations. $(10$ points$)$

$3$