please use tax credit for 2021. use the Canadian tax law. this is a question from a canadian college. please Make sure the ans is correct. thank you.

Question 11 (10 points) Listen Sam borrowed $50,000 from her employer at an annual rate of 1% interest last year for personal purposes. Assume that at the time the loan was made, the prescribed rate of interest was 3% and this rate has not changed. Sam is subject to a combined federal/provincial income tax rate of 30%. What is the taxable benefit to Sam that must be included in the income for the current year? Paragraph U - V + v