Jane and Joe have three large dogs who live with them in the house. The dogs escape from their backyard and generally lay waste to the neighbors property, inflicting an estimated $2000 worth of damage. Jane and Joe, however, believe they are only liable for $700 worth of damage. Unhappy with their negotiations, the neighbor sues Jane and Joe for recovery of the $2000. Ultimately, the three of them settle out of court, agreeing that Jane and Joe will pay the neighbor $800 to resolve his claims. To what extent, if any, do Jane and Joe recognize discharge of indebtedness income on the agreement?