A truck costs $$82,000$ when new and has accumulated depreciation of $$70,000.$ Suppose Frank Towing exchanges the truck for a new truck. The new truck has a market value of $$79,000,$ and Frank pays cash of $$52,000.$ Assume the exchange has commercial substance. What is the result of this exchange?

A$.$ No gain or loss

B$.$ Gain of $$15,000$

C$.$ Gain of $$67,000$

D$.$ Loss of $$15,000$