Bently Corporation wants to dispose of a warehouse valued at $800,000 but with a basis of only $300,000. It has two replacement alternatives. Bently can purchase a replacement warehouse for $800,000 or it can make a direct exchange for another suitable warehouse. Bently located a suitable warehouse that the owner is willing to exchange for her warehouse, but its fair market value is only $725,000. The owner refuses to pay anything additional as part of the exchange for Bentlys warehouse. Assume Bently uses a 40 percent combined federal and state marginal tax rate and an 8 percent discount rate for all asset decisions. Also assume either property would be depreciated evenly over 40 years. Should Bently sell the building at its fair market value and purchase the $800,000 property, or should it make the exchange?