Roland loans $$99\mathrm{.}000$ to his daughter, Maura. Why would interest not be imputed on this loan? Interest would not be imputed because Maura's earned income is less than $ $1,000.$ Interest would not be imputed because Maura has unearned income of less than $$1,000.$ Interest would not be imputed because the loan is less than the amount of the annual exclusion. Interest would not be imputed because loans of $$100,000$ or less are exempt from both income tax and gift tax consequences