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B is corrent because exchanging property for similar property in a nonmonetary transaction may indicate the existence of related parties (the exchange may or may not approximate what would occur in an arm’s-length transaction).
A is incorrect because making large loans with specified terms as to when or how funds will be repaid is indicative of an arm’s-length transaction. An arm’s-length transaction would not suggest the existence of related parties.
C is incorrect because borrowing or lending at the current market rate is indicative of an arm’s length transaction and does not suggest a related-party transaction.
D is incorrect because selling property at a price that compares to its appraised value suggests an arm’s-length transaction and not a related-party transaction.