Taxpayer T $("$T$")$ purchased T$\text{'}$s primary residence for $$1,200\mathrm{.}000.$T took a mortgage from Bank $("$B$")$ in the amount of $$1,000,000.$When the fair market value of the residence decreased to $$700\mathrm{.}000,$and T still had $$900\mathrm{.}000$ outstanding on the mortgage, T negotiated with B to "walk away" from the mortgage $($meaning the bank took therecognize $$200\mathrm{.}000$ income.property and cancelled the $$900,000$ debt owned by T$)$ because T was having financial difficulty paying.Tmusta. True b$.$False