NAME 3. Tom Co. owes Jerry Co. $125,000 on a note payable, plus $12,500 accrued interest. Jerry agrees to accept a tract of land in full settlement of the debt whose fair market value was appraised at $75,000. Tom paid $80,000 for that land two years ago. Tom would record a gain (loss) on troubled-debt restructure in the year of the settlement in the amount of s