For a troubled debt restructuring involving only a modification of terms, which of the following is true? a. Creditors enter into troubled debt restructuring arrangements only if they cannot force liquidation? b. Creditors are prohibited by law to modify any troubled debt. c. The debtor must recognize a gain if they settle its debt for less than the value of the notes payable. d. The debtor must recognize a loss if they settle its debt for less than the value of the notes payable