With Respect to Loans to Employees, Which of the Following

With respect to loans to employees, which of the following statements is correct?

A) If the rate on the loan is less than the market rate for similar types of debt, the employee will have a taxable benefit equal to the difference.
B) If the proceeds from the loan are invested in income producing assets, the interest benefit on the loan will be deductible in determining the employee's Net Income For Tax Purposes.
C) When the loan is to assist an employee with a home purchase, the taxable benefit must be calculated using each quarterly value for the prescribed rate.
D) The taxable benefit on an employee loan will not be altered by the amount of interest payments the employee makes to the employer.