Marigold Limited owns 90% of Sunland Inc. During 2020, Marigold acquired a machine from Sunland in exchange for its own used machine. Both companies are in the tool-making business. The agreed exchange amount is $1,300, although the transaction is nonmonetary. Sunland has an original cost of $6,000 and carries its machine on its books at a carrying amount of $930, whereas Marigold has an original cost of $7,000 and carries its machine on its books at a carrying amount of $1,180. Neither company has a balance in the Contributed Surplus account relating to previous related-party transactions. Both Marigold and Sunland follow ASPE. Using the related-party decision tree and answer the following.