Deb Has Found It Very Difficult to Repay Her Loans

Deb has found it very difficult to repay her loans. Because of these difficulties, the bank decided to forgive one of her most recent loans, an amount of $45,000. After the loan was discharged, Deb had total assets of $232,000 and her remaining loans total$217,000. What amount must Deb include in her gross income?

A) $15,000
B) $28,000
C) $30,000
D) $45,000
E) Zero - Deb was not solvent when the loan was discharged