Ace Corp. entered into a troubled debt restructuring agreement with National Blark. National agreed to accept land with a carrying amount of $$75,000$ and a fair value of $$100,000$ in exchange for a note with a carrying amount of $$150\mathrm{.}000.$ Divergarding income taxes, what amount should Ace report as a gain on troubled debt restructuring in is income statement?

A$.$ $$0$

B$.$ $$25,000$

C$.$ $$50,000$

D$.$ $$75\mathrm{.}000$