Ralph has experienced financial difficulties as a result of his struggling business. he has been behind on his mortgage payments for the last six months. the mortgage holder, who is a friend of ralph's, has offered to accept $80,000 in full payment of the $100,000 owed on the mortgage and payable over the next 10 years. the interest rate of the mortgage is 7% and the market rate is now 8%. what tax issues are raised by the creditor's offer?