Jennifer Made Interest-Free Gift Loans to Each of Her Four

Jennifer made interest-free gift loans to each of her four children as follows: (1) John borrowed $9,500 to purchase an automobile.His net investment income is $1,500.
(2) Rick borrowed $50,000 to purchase a trailer.His net investment income is $900.
(3) Bert borrowed $25,000 to purchase stock.His net investment income is $1,200.
(4) Elizabeth borrowed $110,000 to purchase a home.Her net investment income is $800.
Assuming a 5% interest rate,on which loans must interest be imputed?

A) loan to John and Bert
B) loan to Bert and Elizabeth
C) loan to Rick,Bert,and Elizabeth
D) All of the loans are subject to the imputed interest rules.