Company A traded a truck with a book value of $10,000 to Company B. for a machine with a fair value of $11,000. Company A needs to know the answer to which of the following questions in order to determine whether the exchange has commercial substance? O Is the exchange nontaxable? O Does the book value of the asset given up exceed the fair value of the asset received? O Is the gain on the exchange less than the increase in future cash flows? O Are the future cash flows expected to change significantly as a result of the exchange?