Carson, a taxpayer who is not in bankruptcy or insolvent, owns a principal residence with a $400,000 mortgage, which is foreclosed. The home is then sold for $300,000 in satisfaction of the debt. This results in $100,000 of Discharge of Indebtedness (DOI) income includible in Carson s gross income in 2022. Under the Consolidated Appropriations Act, 2021, Carson may claim the qualified principal residence indebtedness exclusion for what amount? A. $0 B. $100,000 C. $300,000 D. $400,000