In non-monetary exchange, how should I determine the cost of the asset I received?

based on this settings:

Trucks: cost $500,000; accumulated depreciation $350,000; book value $150,000: fair value $195,000

Vans: cost $890,000; accumulated depreciation $780; book value $110,000: fair value $193,000

1. has commercial substance, neither of the fair value of the trucks and the fair value of the vans is reliably measurable

2. has commercial substance, the fair value of the trucks is more clearly evident than the fair value of the vans

3. has commercial substance, the fair value of the vans is more clearly evident than the fair value of the trucks

4. has commercial substance, neither one of the two fair values being more clearly evident than the other

5. has no commercial substance, neither of the fair value of the trucks and the fair value of the vans is reliably measurable

6. has no commercial substance, the fair value of the trucks is more clearly evident than the fair value of the vans

7. has no commercial substance, the fair value of the vans is more clearly evident than the fair value of the trucks

8. has no commercial substance, neither one of the two fair values being more clearly evident than the other