On January 1 of the current year, in order to facilitate an employee's relocation, Lee Ltd. provides her with a five year, $82,000 loan. The employee pays 2 percent annual interest on the loan on December 31 of each year. Assume that at the time the loan is granted the prescribed rate is 4 percent. However, the rate is increased to 5 percent for the third and fourth quarters of the current year. What is the effect of this loan on the employee's Taxable Income for the current year?