Use the imputed interest on below market loan rules to determine whether the lender must report interest on the following loans. Please circle the correct answer.report$($a$)$ Corporation makes a $$9,000$ interest$-$free loan to shareholder for one year. Shareholder has $$200\mathrm{.}000$ net investment income. The federal rate is $6\%.$No InterestInterest Limited to the Amount of Borrower's NetInvestment IncomeInterestat Federal Rate$($b$)$ Father makes a $$75,000$ interest$-$free loan to son for one year. Son has $$4,000$ met investment income. The federal rate is $6\%.$No InterestInterest Limited to the Amount of Borrower's NetInvestment IncomeInterestat Federal Rate$($c$)$ Mother makes a $$150,000$ interest$-$free loan to daughter for one year. Daughter has $$200$ net investment income. The federal rate is $6\%.$No InterestInterest Limited to the Amount of Borrower's NetInvestment IncomeInterestat Federal Rate