In $2021,$ Susan borrows from the U$.$S$.$ Department of Education $($ED$)$ pursuant to the Direct Loan Program to finance her attendance at an institution of higher learning. In $2023,$ when the balance of her outstanding Direct loans is $$20,000,$ Susan establishes as a defense against repayment within the meaning of the Higher Education Act of $1965$ that the school misled her and that its actions would give rise to a cause of action against the school under applicable state law. ED cancels Susans outstanding student loan and reports the discharge to the IRS on Form $1099-$C $-$ Cancellation of Debt. Under the Tax Cuts and Jobs Act, Susan must include what amount of the cancellation of debt in her gross income on her income tax return?A$.$ $$0$ B$.$ $$5,000$ C$.$ $$10,000$ D$.$ $$20,000$