For each of the following debt restructurings, indicate whether a gain is recognized and, if so, how

Question:

For each of the following debt restructurings, indicate whether a gain is recognized and, if so, how the gain is measured and reported.
(a) Transfer of assets by the debtor to the creditor.
(b) Grant of an equity interest by the debtor to the creditor.
(c) Modification of the terms of the payable.