$10)$ Company exchange equipment and $$18$K cash. The book and fair value of the old equipment were $$82$K and $$90$K$,$ respectively. Assuming no commercial substance:A$)$ Company would record a gain or a loss B$)$ Company would record a gain in the amount of $1\mathrm{.}6$KC$)$ Company would record a gain in the amount of $4$KD$)$ Company would record a gain in the amount of $8$K