What statement is true with regards to the $$30,000$ received from Kate's parents? a$)$ If they pay the loan back four years from December $31$st of this year with accrued interest of $4\%$ a year, the loan balance will be approximately $$35,096.$ b$)$ The Chamberlains will be able to deduct the interest payable on the loan for tax purposes. c$)$ It they do not pay the loan back, the Chamberlains will have to include the loan amount plus interest as income for tax purposes. d$)$ Income attribution will not apply on this loan.