Several years ago, Courtney borrowed $180,000 from the Friendly Local Bank and used it to buy an apartment building. The Bank held a mortgage on the apartment building as security for the loan. Courtney has not been able to rent any of the apartments in the building and has not made any principal payments on the loan, but she has paid all of the interest due. Courtney has fallen on hard times and her only assets are $80,000 in cash and the apartment building, which is now worth $75,000 and which now has an adjusted basis of $116,000. Her only liability is the $180,000 loan from Friendly Local Bank. If the Bank accepts $80,000 in cash from Courtney in full