In an exchange that does not involve cash: which situations require the new asset to be recorded on the balance sheet at the book value of the asset given up? A. The fair values of both assets cannot be measured. O B. Cash flows from the new asset will be materially different from cash flows generated by the asset that was exchanged. OC. The book value of the asset given up is more than the book value of the new asset. O D. None of the above