Chris has a significant amount of student debt and is hoping he may receive partial debt forgiveness. He wonders whether the amount of any debt forgiven would be considered taxable income to him. Using a keyword search, you locate a paragraph in Chapter J of the Federal Tax Coordinator Analysis dealing with exclusions for student loans cancelled. What are the first two numbers of the paragraph? For example, the first two number of paragraph J$-6412$ is $64.$a$.53.$b$.75.$c$.68.$d$.06.$e$.$ None of the above.