Abbie exchanged the following business assets. Which situation exemplifies a fully nontaxable exchange for Abbie?

	An improved lot traded to Iva for a rental house. Iva paid the $2,000 selling expense.
	A printing press machine traded for Terrell's printing press machine and $3,000 in cash.
	A delivery van traded with Nina for a refrigerator unit.
	A commercial sewing machine and $5,000 traded with Rosie for another commercial sewing machine.