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ember's home was foreclosed on May 15th, 2020. On October 13th, she received a Form 1099-C for cancellation of debt. The fair market value of

ember's home was foreclosed on May 15th, 2020. On October 13th, she received a Form 1099-C for cancellation of debt. The fair market value of her home was less than the amount owed, so the cancellation was for $15,885. Which of the following exclusions is she most likely to qualify for?

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