The United States lent Nina $200,000 to attend law school. She then worked at a prosecutor's office in a rural community as part of a program where her debt would be paid off by a non-profit that encourages graduates to work in rural communities. After 10 years on the job, the non-profit paid off her loan. At the time, Nina owed $250,000 on the loan as she had not been able to make many payments on the loan. She also owns a small home with a basis of $50,000. 

What tax consequences, if any, to Nina?