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The discharge of a student loan may be excluded from gross income if the discharge was pursuant to the death or total and permanent disability

The discharge of a student loan may be excluded from gross income if the discharge was pursuant to the death or total and permanent disability of the student. a loan from which of the following lenders would not be eligible for the exclusion?

A: The United States

B: An Individual related to the taxpayer

C: Private education loans

D: A state

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