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| For a troubled debt restructuring involving only a modification of terms, which of the following items specified by the new terms would be compared to the carrying amount of the debt to determine if the debtor should report a gain on restructuring? A. The total future cash payments. B. The present value of the debt at the original interest rate. C. The present value of the amount of the original debt at the new interest rate. D. The amount of future cash payments designated as principal repayments. |