On 12/31/20 Barbosa, Inc. had a document payable (notes payable) with a book value of $ 100,000 Barbosa has faced financial difficulties that have not allowed him to meet the payment of this debt Suppose that on 12/31 / 20, the Bank agreed to accept land with a market value of \ $ 95,000 as settlement of the debt of \ $ 100,000. This property had a Barbosa book value of \ $ 75,000. Determine the net increase of this restructuring of debt in Barbosa's Net Income on 12/31/20