In $2024,$ under what circumstances can a discharged student loan received through an educational institution be excluded from taxable income?

A$.$ No additional circumstances need to apply. The discharged debt may be excluded from taxable income for any reason.

B$.$ Only if the debt was canceled as a result of the student total disability.

C$.$ Only if the debt was discharged because the student works for a specified period in a certain profession.

D$.$ Only if the student received repayments of student loans as a participant in certain public health programs.