Question 20 5 points Save Answer HTC is experiencing financial difficulty. HTC is indebted to Citigroup for $700,000 plus 1 year accrued interest at 9%. In settlement of the debt, Citigroup accepted a parcel of land having a fair value of $580,000, HTC purchased the land several years ago for $360,000. What should HTC report as gain on TDR (troubled debt restructure)? O A $183,000 B. $220,000 C. $340,000 D. 5403,000