A $2022$ contractual agreement with Brianna Inc. entitles Wheeler to $$35$ million for certain fees and expense reimbursements. These amounts were written off as bad debts in $2023.$ Brianna Inc has filed for bankruptcy. On February $19,2025,$ the bankruptcy court ordered Brianna to pay $$27$ million immediately upon consummation of a proposed merger. Determine the appropriate means of reporting this situation in Wheeler's $2024$ financial statements according to the FASB Accounting Standards Codification.