Equipenent was acqulod for 5257,000 and has accumutated depredation of 5192.000 . The businels exehanget this equgrent for new equipment. The nea equipment has a imarket vilue of 5 s.63,000 and the busirest pays 5154,000 cash. Assume the oxchange tias conimereial subetance. The exchange result in a A. gain of 5139,000 B. loss of 516,000 c. gan of 516,000 D. loss of 5135,000