Deb 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 $55,000. After the loan was discharged, Deb had total assets of $249,000 and her remaining loans totaled $231,000. What amount must Deb include in her gross income?

A. $18,000

B. $55,000

C. $37,000

D. $31,000

E. $0 - Deb was not solvent when the loan was discharged.