On April 1, 2025, Delgаdо Inc. lоаns $84,000 tо its principаl shareholder, Matthew Delgado, in order to finance personal expenditures. Delgado Inc. has a June 30 taxation year end. The loan is interest-free. Assume that throughout the time that the loan is outstanding the relevant prescribed interest rate is 5%. Determine the income tax consequences to Matthew if the loan is repaid on January 1,2026