Required information The following information applies to the questions displayed below.] Jimmy has fallen on hard times recently. Last year he borrowed $262,000 and added an additional $83,000 of his own funds to purchase $345,000 of undeveloped real estate. This year the value of the real estate dropped dramatically, and Jimmy's lender agreed to reduce the loan amount to $239,300. For each of the following independent situations, indicate the amount Jimmy must include in gross income: (Leave no answer blank. Enter zero if applicable.) a. The real estate is worth $182,100 and Jimmy has no other assets or liabilities. Scenario A Amount Includible