On December 31, 2014, Green Bank enters into a debt restructuring agreement with Troubled Inc., which is now experiencing financial trouble. The bank agrees to restructure a $1.10- million, 12% note receivable issued at par by the following modifications:

1.	Reducing the principal obligation from $1.10 million to $0.88 million
2.	Extending the maturity date from December 31, 2014, to December 31, 2017
3.	Reducing the interest rate from 12% to 11%

Troubled pays interest at the end of each year. On January 1, 2018, Troubled Inc. pays $0.88 million in cash to Green Bank for the principal. The market rate is currently 11%. (Use the below table

Yes their is a gain.

I am unable to calculate the gain. what is the gain amount $?