Part C: During 2018, Sarah Blaine, a long-time Canadian resident, has a German bank account with a balance of 150,000.In addition, she has made a five year interest free loan of 160,000 to her parents who still reside in Germany.There is no formal agreement supporting this loan.

Question: Describe any foreign investment reporting obligations that Sarah has for 2018.Assume that, during 2018, 1 Euro = $1.25 Canadian.