Anchor: The amount of debt that is canceled (including the amount of capitalized interest that is canceled, if any) is a gain to the entity whose debt is canceled and a loss to Treasury (or other agency).
Entailed: The amount of canceled debt is a gain for the entity whose debt is being canceled.
Contradiction: The amount of canceled debt is a loss to the entity whose debt is being canceled.
Contradiction: It's nothing like a truck, it's never the power steering belt that's the issue. 
Contradiction: Two people are standing.
Contradiction: The pet is playing in the mud with the two little girls.
Contradiction: the man sitting large tool table with two beers