(January 19, 2018, 1:25 PM EST) -- WASHINGTON, D.C. — Discharged debt counts toward adjusted gross income, and the Internal Revenue Service properly calculated that it put a woman above the limit for Patient Protection and Affordable Care Act (ACA) premium assistance credits, a U.S. Tax Court judge held Jan. 16 (Michelle Keel v. Commissioner of Internal Revenue, No. 1410-17, U.S. Tax, 2018 Tax Ct. Memo LEXIS 5)....