John F. Hedtke, Hedtke Law Office, 1217 East First Street, Duluth, MN 55805, for Plaintiff., Howard D. White, White & Schilling LLP, 131 S. Barstow Street, Suite 600, Eau Claire, WI 54701, for Defendant., Plaintiff is the Chief Financial Officer of Manion's Wholesale Building Supplies, Inc. (the "Company"). Defendant began working for the Company in 2001. She left in 2003 but returned to the Company in 2005 and remained in its employ until 2016. After leaving the Company in 2016, Modeen worked briefly as an aide at Benedictine Health Center. Her Schedules suggest she earned $11,766 in five months at that job. Modeen then took her current job. It pays more than the job at Benedictine, although about $5,000 less than she was earning at the Company., Modeen made payments of $760 per month to Manion until January 2017. The payments went toward the Manion Loan and the other personal loans. The outstanding balance on the Manion Loan was then $34,231.55. Manion forgave the personal loans in the amount of $20,000 and sent Modeen a 1099 for cancellation of indebtedness income in 2016. Defendant argues that her income and expenses are such that payment of the Manion Loan would be an undue hardship on her and her dependent daughter., Defendant's daughter, age 18, lives with her. Modeen received back child support in 2017 in the total amount of $6,320.40. The daughter graduated from high school in 2017. Though she intends to return to school, she is currently unemployed and not in school. She has increased medical expenses because of a chronic illness that, at present, is controlled well with medication. Modeen anticipates receiving payments on the child support arrearage for another year in the total amount of $7,829.92., loan made, insured or guaranteed by a governmental unit, or made under any program funded in whole or in part by a governmental unit or nonprofit institution." 11 U.S.C. § 523(a)(8)(A)(i). Individual debtors generally receive no discharge for "any other educational loan that is a qualified education loan, as defined in section 221(d)(1) of the Internal Revenue Code of 1986." 11 U.S.C. § 523(a)(8)(B). The Code prevents the discharge of such student loan debt "unless excepting such debt from discharge under this paragraph would impose an undue hardship on the debtor and the debtor's dependents." 11 U.S.C. § 523(a)(8)., The phrase "undue hardship" is not defined in the Code. The Seventh Circuit adopted the test for finding "undue hardship" from Brunner v. New York State Higher Educ. Servs. Corp. , 831 F.2d 395 (2d Cir. 1987) (per curiam). To support a finding of an undue hardship under the Brunner test, this Court must find:, (1) That the debtor cannot maintain, based on current income and expenses, a "minimal" standard of living for [herself] and [her] dependents if forced to repay the loans., (2) That additional circumstances exist indicating that this state of affairs is likely to persist for a significant portion of the repayment period of the student loans; and