Darcy borrowed $4,000 in 2018 from her employer to purchase a new computer. She repays $1,000 of the loan plus 6% interest on the unpaid balance in 2018, 2019, and 2020. After closing a big deal in 2021, 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 2021? Explain.