Horton Stores exchanged land and cash of $5,000 for similar land. The book value and the fair value of the land were $90,000 and $100,000, respectively. Assuming that the exchange has commercial substance, Horton would record landnew and again/loss) on exchange of assets in the amounts of: Land Gain/(loss) $ 105,000 $ 105,000 $ 10,000 $ 95,000 $ 95,000 $ 10,000 e. None of the above A Option a. B. Option b. C. Optionc OD. Option d. E. Option e