15. On January 2, 2012, Rapid Delivery Company traded in an old delivery truck for a newer model. The exchange lacked commercial substance. Data relative to the old and new trucks follow: OLD TRUCK Original cost $36,000 Accumulated depreciation as of January 2, 2012 24,000 Average published retail value 11,000 NEW TRUCK List price $60,000 Cash price without trade-in 54,000 Cash paid with trade-in 45,000 What should be the cost of the new truck for financial accounting purposes? A) $45,000. B) $57,000. C) $54,000. D) $60,000