Carson, a taxpayer who is not in bankruptcy or insolvent, owns a principal residence with a $400,000 mortgage, which is foreclosed. The home is then sold for $300,000 in satisfaction of the debt. This results in $100,000 of Discharge of Indebtedness (DOI) income includible in Carson ’s gross income in 2022. Under the Consolidated Appropriations Act, 2021, Carson may claim the qualified principal residence indebtedness exclusion for what amount? A. $0 B. $100,000 C. $300,000 D. $400,000