Which one yields the highest interest tax shield? The interest rate is 8.5%,

A. $10,000 loan with 5 equal annual payments (same total payment each year but composition between interest and principal changes over time).

B. $10,000 loan returning all the principal at the end of year 5 and paying interest each year.

C. $10,000 loan with 5 equal principal installments at the end of year 1, 2, 3, 4, and 5.