Stock in Tidwell Corporation is held equally by Stephanie, Maggie, and Tyler. Tidwell seeks additional capital to buy a valuable tract of land that will cost $6,000,000. Stephanie, Maggie, and Tyler propose to loan Tidwell $2,000,000 each, taking from Tidwell a $2,000,000 10-year note with interest payable annually at five points above the prime rate. Tidwell Corporation has current taxable income of $7,000,000. How are the payments on the notes treated for tax purposes? (Hint you do NOT need to know the prime rate to solve).