My husband alone filed for bankruptcy in April. We had 2 cancelled debts in 2012, one for a credit card solely in his name, and a 2nd mortgage on our home in both our names. I'm trying to figure out the form 982 to amend the tax return. I have land that I own jointly with my brother only. Because of the land I own and it's value I'm thinking I would not be insolvent for my 1/2 of the forgiven 2nd mortgage? Do I use the entire value of that land in determining insolvency or just 1/2 as it is a joint ownership?