shannon wants to open a frozen yogurt shop in NY She needs $100,000 to start her business. She borrows $50,000 from Mary Grace. It is a five-year loan, and it pays five percent interest, annually, and, at the end of five years, Shannon promises to pay back the original $50,000. Shannon receives another $50,000 from Matt, and she promises Matt fifty percent of the firm's profits indefinitely. It follows that, in essence, Mary Grace is a , and Matt is a .