Deb has assets of $$213,000$ and liabilities of $$262,000.$ She has found it very difficult to repay her loans. Because of these difficulties, the bank decided to forgive one of her most recent loans, an amount of $$45,000.$ What amount must Deb include in her gross income?

$$45,000$

$$30,000$

$$28,000$

$$4,000$

$$0$