which of the following situations would ITA $15(2)$ apply?

OA$.$ The corporation makes a loan to a shareholder, to be repaid in full in $5$ years.

$$ B$.$ The corporation takes a new bank loan. The loan agreement includes a personal guarantee by the shareholder.

$$ C$.$ The corporation pays a monthly salary to a shareholder.

$$ D$.$ The corporation makes the required monthly payments on a bank loan, and bank loan agreement includes a personal guarantee by the shareholder.