... defer the income from the discharge rather than excluding it permanently. The amount of discharge generally is the excess of the adjusted issue price of the debt being discharged over the amount, ... a tax-exempt or governmental entity, to the person that sold the vehicle to such entity (or, at the election of the seller, to the person financing the sale), but only if the amount of the credit ... payments on their mortgage loans. In these circumstances, there is a substantial volume of foreclosures. In addition, it is often in the best interests of both the homeowner and the holder of the mortgage...