on January 1 of the current year E received a loan of $200,000 from her employer. the principles is repayable after 5 years. the loan bears interest at 1% per annum, which is paid monthly. the prescribed interest rate was 4% for the first quarter of the year and 5% for the remainder of the year. E used the loan to assist with the purchase of a home. what amount is included in E employment income for tax purposes in the current year?