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 totaled $$217,000.$ What amount must Deb include in her gross income?

Multiple Choice

$$15,000$

$$45,000$

$$30,000$

$$28,000$

$$0$Deb was not solvent when the loan was discharged.