Blue Corporation wishes to exchange a machine used in its operations. Blue has received the following offers from other companies in the industry,

Kingbird Company offered to exchange a similar machine plus $$33,120.($The exchange has commercial substance for both parties.$)$

Oriole Company offered to exchange a similar machine. $($The exchange lacks commercial substance for both parties.$)$

Waterway Company offered to exchange a similar machine, but wanted $$4,320$ in addition to Blue's machine. $($The exchange has commercial substance for both parties.$)$

In addition, Blue contacted Wildhorse Corporation, a dealer in machines. To obtain a new machine, Blue must pay $$133,920$ in addition to trading in its old machine.

$\backslash$table$[[,$Blue,Kingbird,Oriole,Waterway,Wildhorse$],[$Machine cost$,$$$230,400,$$$172,800,$$$218,880,$$$230,400,$$$187,200$