Gabrielle Inc. and Lucci Company have an exchange. The asset (old equipment) given up by Gabrielle has a book value of 120,000 and a fair value of 135,000. In addition, Gabrielle paid 65,000 cash to Luci. The asset (new equipment) given up by Lucci has a book value of 220,000 and a fair value of 200,000. The exchange has commercial substance. If the exchange lacks commercial substance, what amount should Luci record for the asset received