An old truck, which cost $49,500 and was two-third depreciated, was exchanged for a used computer with a fair value of $45,000; $30,000 cash was paid for the computer. The exchange had commercial substance. At what amount should the computer be recorded? a. $ 49,500 b. $ 45,000 c. $ 46,500 d. $ 48,000 e. $ 79,500