Marge made a $$60,000$ interest$-$free loan to her son, Steve, who used the money to buy an automobile. Sieve's only sources of income were $$50,000$ from wages and $$1,250$ of interest and dividend income. The relevant Federal interest rate was $5\%.$ Based on the above information:

A$.$ Marge is not required to impute any interest.

B$.$ Marge must recognize $$1,000$ of imputed interest income on the below maske loan.

C$.$ Marge must recognize $$1,250$ of imputed interest income on the below maket loan.

D$.$ Marge must recognire $$3,000$ of imputed interest income on the below maket loan.