Tina Equipment Company purchased an equipment building from Randy for $250,000 cash and a mortgage of $750,000. One year after the deal, the mortgage had been reduced to $725,000 by principal payments by Tina, but it was apparent that Tina would not be able to continue to make the monthly payments on the mortgage. Randy reduced the amount owed by Tina to $600,000. This reduced the monthly payments to a level that Tina could pay. Tina must recognize $125,000 income from the reduction in the debt by Randy. False True