What is the Maryland subtraction for the Mortgage Forgiveness Debt Relief Act of 2007?

If you included qualified mortgage debt forgiveness in your federal adjusted gross income (AGI) that qualified to be excluded from income, you can subtract the forgiven debt from your Maryland income up to the following limits:

• $100,000 for taxpayers who file single or married filing separately
• $200,000 for taxpayers who file married filing joint, head of household, or qualifying surviving spouse