Cards Aviation purchased 20 new 737-Max aircraft on January 1 of the current year at a cost of $120 million per plane. To pay for the plains, Cardas gave Boeing (1) five 717 aircraft it had purchased several years ago at a total cost of $360,000,000 that have book value (through the date of sale) of $100,000,000, (2) a note payable for $1,800,000,000, and (3) $600,000,000 of cash. The aircraft have estimated useful lives at the time of purchase of