6. Eddy Co. is indebted to Cole under a $600 , 000 , 12% , three-year note dated December 31 , 2021. Because of Eddy's financial difficulties, Eddy owed accrued interest of $72 , 000 on the note at December 31, 2023. Under a troubled debt restructuring, on December 31, 2023, Cole agreed to settle the note and accrued interest for a tract of land having a fair value of $540 , 000 . Eddy's acquisition cost of the land is $435 , 000 . Ignoring income taxes, on its 2023 income statement Eddy should report as a result of the troubled debt restructuring