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On January 1, Jeff Loans His Friend Patrick $7,000 to Buy

Question 100

Multiple Choice

On January 1, Jeff loans his friend Patrick $7,000 to buy a used car. Patrick signs a noninterest-bearing demand note. The applicable interest rate is 5%. Which of the following statements is correct?


A) Jeff has made a taxable gift to Patrick of $3,500.
B) Jeff must report interest income of $3,500 from Patrick.
C) Jeff has made a gift to Patrick that is not taxable since it is less than $11,000.
D) Interest does not have to be imputed on the gift since the loan amount is less than $10,000 and does not have a tax avoidance motive.

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