please help with the three incorrect answers in part b.

Roy decides to buy a personal residence, and he goes to the bank for a $150,000 loan. The bank tells Roy that he can borrow the funds at 4% if his father will guarantee the debt. Roy's father, Hal, owns a $150,000 CD currently yielding 3.5%. The Federal rate is 3%. Hal agrees to either of the following Roy borrows from the bank with Hal's guarantee provided to the bank. Hal cashes in the CD (with no penalty) and lends Roy the funds at 2% Interest. Hal is in the 32% marginal tax bracket. Roy, whose only source of income is his salary, is in the 12% marginal tax bracket. The interest that Roy pays on the mortgage will be deductible by him. Considering only the tax consequences, answer the following a. The loan guarantee: Hal's interest Income from the CDs would be s 5,250 before taxes and 3,570 after taxes. Roy's interest expense from the bank loan would be s 6,000 before taxes and s 5,280 after taxes. This arrangement would produce an overall negative cash flow after taxes to the family of $ 1,710 b. The loan from Hal to Roy: Hal's tax on the imputed interest Income from the loan to Roy would be s Roy's tax benefit from the imputed interest expense from Hal's loan would be $ X. This arrangement would produce an overall negative cash flow after taxes to the family of O 0 c. Which option will maximize the family's after-tax wealth The loan from Hal to Roy