6. Eddy Co. is indebted to Cole under a $600,000, 12%, three-year note dated December 31, 2021. Because of Eddy's financial difficulties, Eddy owed accrued interest of $72,000 on the note at December 31, 2023. Under a troubled debt restructuring, on December 31, 2023, Cole agreed to settle the note and accrued interest for a tract of land having a fair value of $540,000. Eddy's acquisition cost of the land is $435,000. Ignoring income taxes, on its 2023 income statement Eddy should report as a result of the troubled debt restructuring Gain on Disposal Restructuring Gain a. $237,000 b. $165,000 C. $165,000 d. $105,000 $60,000 $132,000 $60,000 $132,000