Which statement correctly completes the following sentence about Discharge of Qualified Principal Residence Indebtedness (QPRI)? This type of discharge from debt: A. It can be defined as the restructuring of a loan that allows the borrower to retain ownership of their home. B. Is available for a second home. C. It is not likely to trigger the cancellation of debt income.D. Occurs when the bank takes the home from the borrower to satisfy the mortgage debt.