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Amble Inc. exchanged a truck with a carrying value of $12,000 and a fair value of $20,000 for a truck and $5,000 cash. The transaction

Amble Inc. exchanged a truck with a carrying value of $12,000 and a fair value of $20,000 for a truck and $5,000 cash. The transaction lacks commercial substance. At what amount should Amble record the truck received in the exchange?

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