In an exchange of nonmonetary assets that has commercial substance catequal to 10% of the total fair value is paid What is the more Select one: O Any gains are fully recognized, but any losses are not recognized Ob Any losses are fully recognised but any gains are partially recognized Both gains and losses are fully recognized O d. Any losses are fully recognized but any gains are not recognized Oe. Any gains are partially recognised but any losses are not recognized In an exchange of romanetary assets that has commercial substance, cash equal to 10% of the total fair value is part. What the immediate treatment of any gains alone Select one Oa Any gains are fully recognized, but any losses are not recognized Ob Any losses are fully recognized, but any gains are partially recognized Oc Both gains and losses are fully recognized O d. Any losses are fully recognized but any gains are not recognized O Any gains are partially recognized, but any losses are not recognized