Select the best answer Generally, exchange funds are treated as a loan from a taxpayer to an exchange facilitator. When this is the case which one of the following is correct? O A. The exchange facilitator must take into account income, deductions, and credits on the loan amount O B. The Section 7872 imputed interest rules apply to all exchange facilitator loan amounts O C. The Section 1274 imputed interest rules apply to the loan amounts D. The earnings attributable to the exchange funds are paid directly to the taxpayer Submit Answers