in 2018, susan borrows from the u.s. department of education (ed) pursuant to the direct loan program to finance her attendance at an institution of higher learning. in 2020, when the balance of her outstanding direct loan is $20,000, susan establishes as a defense against repayment within the meaning of the higher education act of 1965 that the school misled her and that its actions would give rise to a cause of action against the school under applicable state law. ed cancels susan's outstanding student loan and reports the discharge to the irs on form 1099-c - cancellation of debt. under the tax cuts and jobs act, susan must include what amount of the cancellation of debt in her gross income on her income tax return?