Alamos Co. exchanged equipment and $18,600 cash for similar equipment. The book value and the fair value of the old equipment were $81,500 and $91,700, respectively. Assuming that the exchange has commercial substance, Alamos would record a gain/(loss) of: Multiple Choice $0. O $28,800 $(10,200) $10,200. Cebrex Software began a new development project in 2020. The project reached technological feasibility on June 30, 2021, and was available for release to customers at the beginning of 2022. Development costs incurred prior to June 30, 2021, were $3,500,000 and costs incurred from June 30 to the product release date were $1,700,000. The economic life of the software is estimated at four years. For what amount will software be capitalized in 2021? Multiple Choice O $1,700,000 O $0 $6,800,000 $3,500,000