Harold Co. received $10,000 in cash and a productive asset with a fair value of $90,000 from Saxon Co. In exchange, Harold transferred a similar productive asset to Saxon. The asset transferred to Saxon had a fair value of $100,000 and a carrying amount of $80,000. If the transaction lacks commercial substance, at what amount should Harold record its newly acquired productive asset? A) $90,000 B) $80,000 C) $72,000 D) $70,000