Company exchanged equipment and 18 K c a s h f o r s i m i l a r e q u i p m e n t . T h e b o o k a n d f a i r v a l u e o f t h e o l d e q u i p m e n t w e r e 82K and $90K, respectively. Assuming no commercial substance: A. Company would not record a gain or a loss B. Company would record a gain in the amount of 8K C. Company would record a loss in the amount of 8K D. Company would record a gain in the amount of 4K