Assigning Value to Assets in Nonmonetary Exchange with Commercial Substance

Mariot Inc. trades its old equipment for new equipment with a $6,000 fair value. Mariot paid $3,500 cash on the exchange.

Original cost of old equipment		$5,000
Accumulated depreciation on old equipment		4,000

If the transaction has commercial substance, what amount does Mariot assign to the new equipment?

Amount assigned to new equipment

?????