Which of the following canceled debts is included with income?

A$.$

A canceled debt which is greater than the amount by which a taxpayer is insolvent.

B$.$

A canceled debt for which the payment of the debt would be deductible to a cash$-$method taxpayer.

C$.$

A student loan, provided the taxpayer works for a certain period of time in certain professions.

D$.$

A gratuitous cancellation of debt.