In an exchange of nonmonetary assets that lacks commercial substance, cash equal to 10% of the total fair value is paid. What is the immediate treatment of any gains or losses? Select one: O a. Any gains are fully recognized, but any losses are not recognized. O b. Any losses are fully recognized, but any gains are partially recognized. Oc. Both gains and losses are fully recognized. Od. Any losses are fully recognized, but any gains are not recognized. Oe. Any gains are partially recognized, but any losses are not recognized.