When It Is Necessary to Impute an Interest Rate in Connection

When it is necessary to impute an interest rate in connection with a note payable, the rate should be

A) Two-thirds of the prime rate effective at the time the obligation is incurred
B) The same as that used in the GNP Implicit Price Deflator
C) At least equal to the rate at which the debtor can obtain financing of a similar nature from other sources at the date of the transaction
D) As near zero as can be justified