Which of the following accurately completes the following statement? An individual who is not personally liable for a debt does not have ordinary income from the cancellation of the debt unless: O The individual retains the collateral. O The individual retains the collateral and the lender offers a discount for the early payment of the debt. O The individual returns the collateral to the lender. 0 The individual returns the collateral and the lender agrees to a loan modification, reducing the principal balance of the debt