I received two 1099-A forms from different lenders. One with the first mortgage with principal balance of $117K and FMV of $122K and a 1099-A form with second mortgage information principal balance of $29K and FMV of $118K. I did not receive a 1099-C because the FMV on each of these forms was greater than the principal, however if I combined the information than it is a different outcome.
How do I treat this on my tax return?