Darcy borrowed $4,000 in 2017 from her employer to purchase a new computer. She repays $1,000 of the loan plus 6 percent interest on the unpaid balance in 2017, 2018, and 2019. After closing a big deal in 2020, she receives the original loan agreement stamped “paid in full” across the face. Does Darcy have to recognize any income from the cancellation of the loan in 2020? Explain.