Dinga Corp. exchanged similar pieces of equipment with Elongo Corp. No cash was exchanged. Since this exchange will not significantly change the economic position of either company, this transaction lacks commercial substance. At this time, the net book value of Dinga's asset is $36,000, while the net book value of Elongos asset on their books is $33,300. However, it has been reliably determined that the fair value of Dingas asset is $36,900, while the fair value of Elongos asset is $34,200. Given these facts, at what amount should Dinga record the asset it receives from Elongo?

$36,000

$33,300

$36,900

$34,200