In a Troubled Debt Restructuring Involving Only the Modification of Terms

In a troubled debt restructuring involving only the modification of terms of a loan receivable, how should the loan receivable be measured on the creditor's balance sheet?

A) ​The loan's observable market price.
B) ​The fair value of the collateral if the loan is collateral dependent.
C) ​The present value of expected future cash flows at the original contractual rate.
D) ​All of the above.