Madison has $$150,000$ to invest and is in the $35\%$ tax bracket. Mark, Madison's son, is in the $15\%$ tax bracket. Instead of investing the funds herself, she loans the $$150,000$ to Mark to invest on January $1,$ Year $1.$ Assume the applicable federal rate is $3\mathrm{.}5\%$ through June $30,$ Year $1$ and $4\mathrm{.}0\%$ through December $31,$ Year $1.$ Madison does not charge Mark any interest on the loan. How much interest income must Madison include on her Year $1$ tax return, if any? $=(150,000\backslash$times $3\mathrm{.}5\%\backslash$times $((6)/(12)))+(150,000\backslash$times $4\%\backslash$times $((6)/(12)))5,625$ WRONG