Refer to the following article: Tergesen, Anne, "Wealth Management (A Special Report) --- Six Common Mistakes People Make With Their Student Loans: There are ways to both cut debt payments -- and end up with more money for retirement" Wall Street Journal, 12 Sep 2016: R.4. Drawing from what you have learned in this course, provide a well labeled and clearly articulated answer -- with explanation -- to of the following question: Why and under what circumstances are student loan borrowers often required to pay tax on any student loan debt that was forgiven? Explain. Why and under what circumstances are some student loan borrowers not required to pay tax on at least some student loan debt that was forgiven? Explain Where appropriate, properly cite any readings, sections of the Internal Revenue Code or Treasury Regulations, or other sources referenced in your explanation.