Cougar Corp. exchanged an old truck for a piece of equipment and cash on January 1st 2016. The truck was purchased at a cost of $25,000 and accumulated depreciation at the time of the exchange is $19,000. As compensation for the truck, Cougar Corp received a piece of equipment with a fair value of $9,000 and $1,000 cash. How much gain would be recognized assuming this transaction DOES have commercial substance? Do not use dollar signs or decimals when inputting your answer. How much gain would be recognized assuming this transaction DOES NOT have commercial substance? Do not use dollar signs or decimals when inputting your answer.