17. Sansoni Services exchanged an asset with a cost of $20,000 (now 30% depreciated) for a nonmonetary asset worth $17,850. Sansoni received $3,150 boot. In the entry to record this exchange, Sansoni should record

a.	a $1,050 gain
b.	a $7,000 gain
c.	no gain or loss
d.	a $1,050 loss