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Susan has $180,000 to invest and is in the 35% tax bracket. Charles, Susan's son, is in the 15% tax bracket. Instead of investing the funds herself, she loans the $180,000 to Charles to invest on January 1, Year 1. Assume the applicable federal rate is 3.5% through June 30 and 4% through December 31 and Susan does not charge Charles any interest on the loan. Your answer is incorrect. How much interest income must Susan include on her tax return, if any? (Round answer to 0 decimal places, e.g. 5,125.) Interest income \$ If Susan charged Charles 2% semiannually, how much interest is considered imputed interest income to Susan? (Round answer to 0 decimal places, e.g. 5,125.) Imputed interest income \$