Each of these taxpayers had a student loan from a qualified lender that was used to pay college tuition. Their remaining student loan balance of $5,000 was canceled in 2020. Under the pre-2021 rules, which taxpayer has income from the cancellation of debt? Aroon. Aroon's student loan was canceled pursuant to a state repayment program because he agreed to work for a specified period of time as a nurse at a state hospital. Jackie. Jackie can demonstrate her income was below 150% of the federal poverty guidelines for the three consecutive years prior to cancellation. Marianne. Marianne's employer repaid the loan balance as a qualifying education fringe benefit offered to employees. Yendris. Yendris applied for and