1 points Sirve Amor Manama Co. and Muharraq Co have an exchange with no commercial substance. The asset given up by Manama has a book value of $120,000 and a fair value of $135,000. The 3ssel given up by Muharraq has a book value of $220,000 and a fair value of $200,000. Cash of $65,000 is received by Muharraq. What amount should Manama record for the asset received? O A $195,000 OB $135,000 OC $200,000 OD. $185,000