Joe and Shirley had there personal resident repossessed in 2005 and received one 1099a from the mtg co showing ln2 prin bal outstanding of 103,517 and ln4 FMV of 109,550 with the borrower personally liable for repayment. The next 1099a is from the govt agency HUD showing Ln2 bopo of 8,439 and ln4 fmv of 0, with the borrower not liable for repayment. Both 1099s reference the same property and the taxpayers were insolvent at the time of repossession. How do I report the mess correctly? Thanks