Which of the following interest-free loans would result in imputed interest between the parties to the loan when the federal rate is 5%?

1. George borrows $12,000 from his employer, Pelican Fisheries, Inc., to pay education expenses for his daughter, and George has investment income in the same year of $330.
2. Carla lends her friend, Lois, $8,000 to buy a house generator, and Lois has investment income of $2,200 for the year.
3. Hope borrows $120,000 from her father for an addition to her home. Hope has $4,600 in investment income in the same year.
4. Prakash lends his wife, Smita, $50,000 to start a small business from home