Sample the disparity between homeowners and commercial tenants when they're unable to pay their respective dues.

Happy Homeowner will be foreclosed upon. . . eventually. Happy will live several months rent-free. Though the bank forecloses at a loss, it will not pursue Happy for a deficiency claim on the non-recourse loan. The Mortgage Debt Forgiveness Act will relieve Happy from capital gains liability on the canceled debt. Happy is happy.

Tearful Tenant will be evicted from his office space summarily. Tearful still has 2 years on the $2000/mo. lease. Tearful's landlord must mitigate damages by re-renting. Yet, For Lease signs are ubiquitous. Shops are shuttering and businesses are going out of business like nobody's business and nobody's gonna rent Tearful's old space. Tearful faces a debt of $48,000 as the office lies vacant 2 years. Tearful Googles Tenant Debt Forgiveness, but finds no Acts. Tearful is tearing apart.