I'm not sure you have the math correct. Taking $75k, returning $25k, means there is $50k to either report in the first year or spread over three years.

From the 8915-E instructions: "Include on 2020 Form 8915-E any
repayments you make before filing your 2020
return. Any repayments you make will reduce
the amount of qualified 2020 disaster
distributions reported on your return for
2020. Do not include on your 2020 Form
8915-E any repayments you make later than
the due date (including extensions) for filing
your 2020 return. If you make a repayment in
2021 after you file your 2020 return, the
repayment will reduce the amount of your
qualified 2020 disaster distributions included
in income on your 2021 return if you have
spread the income over 3 years, unless you
are eligible to amend your 2020 return."