Blossom owes Dole a $601000,10%, three-year note dated December 31, 2021. Blossom has been experiencing financial difficulties, and still owes accrued interest of $60100 on this note at December 31, 2023. Under a troubled debt restructuring, on December 31 , 2023 , Dole agrees to settle the note plus the accrued interest for land that Blossom owns, which has a fair value of $541000. Blossom's original cost of the land is $435500. Ignoring income taxes, on its 2023 income statement, what should Blossom report as a result of the troubled debt restructuring