Carla Vista owes Dole a $620000, 12%, three-year note dated December 31, 2021. Carla Vista has been experiencing financial difficulties, and still owes accrued interest of $74400 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 Carla Vista owns, which has a fair value of $560000. Carla Vista's original cost of the land is $445000. Ignoring income taxes, on its 2023 income statement, what should Carla Vista report as a result of the troubled debt restructuring?