Paul is one of six shareholders, but not an employee, of a CCPC that manufactures doors. The corporation has a large amount of cash on hand and the other shareholders have agreed that the corporation can lend Paul $200,000. To avoid having the principal included in his income, the loan must meet which of the following conditions? It must have a specific repayment date. It must be repaid within one year from the end of the taxation year of the corporation in which it was made. It must be used for the purchase of the company's newly issued shares. Interest must be charged using the prescribed interest rate