While conducting a needs analysis, you discover that Julissa has a policy loan from her life insurance policy. In recording the amount of

the death benefit available, the balance of the policy loan should be

A$)$ deducted from the face amount.

B$)$ disregarded.

C$)$ added to the face amount.

D$)$ compounded with interest at an assumed rate until the client's relirement age and entered as a liability.