Inc, and Carla Vista Co. have an exchange with no commercial substance. The asset given up by Sheridan Inc. has a book value of $52000 and a fair value of $87000. The asset given up by Carla Vista Co. has a book value of $117000 and a fair value of $102000. Boot of $ What amount should Sheridan Inc. record for the asset received? 5000 is received by Carla Vista Co. $ 102000 O $ 87000