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Grambling Company intercambi equipo que cost $66,000 y tiene una depreciacin acumulada de $30,000 por equipo con un valor razonable de $48,000 y recibi $12,000

Grambling Company intercambi equipo que cost $66,000 y tiene una depreciacin acumulada de $30,000 por equipo con un valor razonable de $48,000 y recibi $12,000 en efectivo. El intercambio careca de sustancia comercial. La ganancia a reconocer del canje es??

No entiendo por qu la respuesta correcta es 4.800 de ganancia. por favor ayuda.

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