Bayberry Co, has an asset with a cost of $200,000 and accumulated depreciation of $120,000. Driftwood Co, has an asset with a cost of $250,000 and accumulated depreciation of $160,000. Both assets have a fair value of $100,000. Bayberry and Driftwood find it mutually advantageous to exchange assets, and the exchange results in improved future cash flows for both companies. What amount, if any, is Bayberry's gain on the exchange? $0 $10,000 $20,000 $50,000