Accounting recognition should be given to some or all of the gain on a nonmonetary exchange of plant assets except when the exchange has a.no commercial substance and additional cash, accounting for 10% of the total fair value of the exchange, is paid. b.no commercial substance and additional cash, accounting for less than 10% of the total fair value of the exchange, is received. c.commercial substance and additional cash is paid. d.commercial substance and additional cash is received.