In December 31, 2020, Super Company transferred a used truck to Quartz Company in exchange for a similar truck from Quartz. Assume that this transaction lacks commercial substance for both companies. Super-Assets Original Cost $28,000 Accum. Depr. 17,000 Cash Given 4,000 Fair Market Value of Truck Given 16,000 Quartz-Assets Original Cost 23,000 Accum. Depr. 6,000 Cash Received 4,000 Fair Market Value of Truck Given 20,000 The cost on Quartz Companies books for the acquisition of this truck would be: