Considering the effects of the imputed interest rules on these transactions, compute Olaf's gross income from each of these loans: Borrower Amount Borrower's Net Investment Income Purpose of Loan Elsa $8,000 $1,500 Education Anna $25,000 $800 Purchase stock Kristoff $102,500 $700 Purchase a residence Assume that the relevant Federal tax rate is 4% and that the loans were outstanding for just the last six months of the year.