1. Mariano County traded in a used pickup for a new pickup truck with a sticker price of $44,000. The old pickup had a fair value of $26,000, historical cost of $45,000, and accumulated depreciation of $18,000. The dealer took the old truck and $15,000 for the new truck. The new truck should be reported on the government-wide financial statements at

		$15,000.
		$41,000.
		$42,000.
		$44,000. 44,000 is incorrect