Are forgiven (apheōntai). Doric perfect passive form. See Luk 5:21, Luk 5:23.
For she loved much (hoti ēgapēsen polu). Illustration or proof, not reason for the forgiveness. Her sins had been already forgiven and remained forgiven.
But to whom little is forgiven, the same loveth little (Hōi de oligon aphietai oligon agapāi). This explanation proves that the meaning of hoti preceding is proof, not cause.