Rupert, a solvent individual, but a compulsive thief, stole $10,000 from the local parish church. The parish priest forgave the theft on the condition that Rupert seeks professional help for his addiction to gambling. Rupert fulfilled his obligation and the debt was forgiven. a) Rupert did not realize any income because his priest made a gift to him. b) Rupert must include $10,000 in gross income from the discharge of indebtedness c) Rupert must include the $10,000 in gross income under the tax benefit rule. d) Rupert may exclude the $10,000 from gross income because the debt never existed. e) None