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1. On December 31, 2022, Wuycik engaged in an exchange of buildings with AAA Co. The following information pertains to the building each company owned

1. On December 31, 2022, Wuycik engaged in an exchange of buildings with AAA Co. The following information pertains to the building each company owned immediately before the exchange: Buildhug cost Accumulated depreciation Fair value Wuvcik Co. $171,000 45,125 113,900 AAA Co. $158,000 29,350 101,720 In addition, Wuycik received $12,180 cash from AAA. Assume the exchange of buildings has commercial substance

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