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 $10,555. After the loan was discharged, Deb had total assets of $209,678 and her remaining loans total $182,968. What amount must Deb include in her gross income? Please explain how you got each number in your solution and/or where the number comes from.