Sumita worked in a head office of a petroleum company in western Canada until a few months ago. Unfortunately, depressed world oil prices forced downsizing at her company and she was let go. Her severance has run out and she is still job hunting. To add to her misfortune, Sumita's nine-year-old car has broken down and she has been told that it is not worth fixing. Without a job she can't lease a vehicle, so she's looking to pick up a used car for about $10,000. She doesn't have the cash for the purchase and is looking to borrow from the whole life policy that she has owned for nearly 15 years. The policy has a death benefit of $50,000, plus $18,000 in PUAs, a CSV of $12,000, including PUAs, and an overall ACB of $8,000. If Sumita takes a $10,000 policy loan against the contract for personal use, how much taxable income will she have to report?