Use the Following Additional Information to Answer Bellow Questions

Use the following additional information to answer bellow Questions
During the two months ending June 30, 2020, the following transactions occur:
• Receivables of $48,000 are collected and the rest are determined to be uncollectible.
• Inventories are sold for $100,000.
• Plant and equipment is sold for $125,000.
• The identifiable intangible assets are sold for $72,000.
• Liquidation costs of $10,000 are paid.
• Bank loans of $325,000 are paid, and creditors holding $275,000 of loans agree to accept $250,000 as full payment.
• Fair values of remaining assets other than cash are:
• Inventories, $55,000
• Plant and equipment, $185,000
• Estimated future liquidation costs are $6,000.
-On the statement of changes in net assets in liquidation for the two months ending June 30, 2020, the remeasurement gain or loss on bank loans is:

A) $300,000 loss
B) $25,000 gain
C) $25,000 loss
D) $50,000 gain