[单选题]
Ace Corp. entered into a troubled debt restructuring agreement with National Bank. National agreed to accept land with a carrying amount of USD75,000 and a fair value of USD100,000 in exchange for a note with a carrying amount of USD150,000. This transaction meets the criteria for classification as an extraordinary item under U.S. GAAP. Disregarding income taxes, what amount should Ace report as extraordinary gain in its income statement?
A .USD50,000
B .USD0
C .USD75,000
D .USD25,000
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