Finance

A South Carolina borrower who has been in foreclosure proceedings completes a 'short payoff' negotiated with the lender. The remaining deficiency:

AIs automatically forgiven by law
BMay be forgiven by the lender (and may be taxable income to the borrower under IRS rules)✓ Correct
CMust be repaid within 5 years
DIs inherited by the buyer of the property

Explanation

If a lender forgives the deficiency after a short sale or deed in lieu, the forgiven amount may be treated as ordinary income by the IRS (debt forgiveness income), though there are exceptions for insolvent taxpayers and primary residences.

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