10. Sue exchanges a sport utility vehicle (adjusted basis of $16,000; fair market value of $19,500) for cash of $2,000 and a pickup truck (fair market value of $17,500). Both vehicles are for business use. Sue believes that her basis for the truck is $17,500. in calculating her basis, what has Sue failed to consider?

I'm thinking that she failed to consider that she received $2,000 cash for the SUV but I'm a little lost in the calculations.