Pumpkin Company is going through bankruptcy reorganization. It has a $215,000 note payable incurred prior to the order for relief. The company believes that the note will be settled for $63,000 in cash. It is also possible that the creditor will instead take a piece of land that cost the company $53,000 but is valued at $75,000. On a balance sheet prepared during the reorganization period, how will this debt be reported?