What if 1099-c is received a for an S Corp for which a final return box was checked on 1120S a number of years ago?  May have been an accident, as the business was all but closed then, but for whatever reason, it was marked final.  How to report the income (and hopefully exclude it through insolvency since no assets left and only this debt)?  Presume this is excludable at the S Corp level so no net income/loss passes through k-1 to shareholders?  S Corp apparently not officially dissolved but considered abandoned with state.  TIA!