Kat has found it very difficult to repay her loans. Because…

Kat has found it very difficult to repay her loans. Because of these difficulties, the bank decided to forgive one of her most recent loans, an amount of $45,000. After the loan was discharged, Kat had total assets of $232,000 and her remaining loans totaled $217,000. What amount must Kat include in her gross income?