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William Purchased His Personal Residence in 2009 for $285,000

Question 83

Multiple Choice

William purchased his personal residence in 2009 for $285,000. In 2015, he lost his job and was unable to make payments on the mortgage after June, 2015. In 2016, William worked out a new repayment schedule with his bank after he obtained a new job that reduced his mortgage from $235,000 to $120,000. Which of the following statements is true regarding this mortgage reduction?


A) William was required to include the debt in income because he continued to own the home.
B) William has to include any forgiveness of debt income only if he sells the house for more than $285,000.
C) The basis of the home for any future sale is $120,000.
D) The basis of the home on any future sale is $170,000.

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