One of your rich clients, Marry, contributed $100,000 in exchange for 100% of the stock of a new C Corporation. The C Corporation is in the process of developing a new cat food product. Marry anticipates that the new business will need approximately $200,000 in capital during the first two years of its operations before it starts to earn sufficient profits to pay a return on her investment. The first $100,000 of funds can come from one of the following three sources:1. Have the corporation borrow the $100,000 from a local bank. Marry is required to act as a guarantor for the loan.2. Have the corporation borrow $100,000 from the estate of Marry's ex husband. Marry is the sole beneficiary of the estate.3. Marry lend $100,000 to the corporation from her personal funds.The C corporation will pay an interest rate acceptable to the IRS on any of these loans.The corporation anticipates tax losses of $125,000 during the first two years of operations before it begins to earn a profit.Your tax manager has asked you to evaluate the tax ramifications to Marry of each of the three financing alternatives. ( Keep in mind why a wealthy taxpayer would want to invest in a star-up company.)Prepare a memorandum to the tax manager presenting your findings and making and explaining your recommendation of the best choice. Use proper tax memo format