A taxpayer who is insolvent has a debt discharge in bankruptcy that was used to secure land used in his farming operation. which of the following exclusions from income for cancellation of indebtedness under IRC 108 must be used in this situation? A.) A discharge of indebtedness occurring in a Title 11 bankruptcy case. B.) A Discharge occurring when the taxpayer is insolvent. C.) A discharge of qualified farm indebtedness. D.) A discharge of qualified real property business indebtedness.