Melvin Motor Sales exchanged a car from its inventory for a computer to be used as a noncurrent operating asset. The following information relates to this exchange that took place on July 31, 2011: Carrying amount of the car $30,000 Listed selling price of the car $45,000 Fair Value of the Computer $43,000 Cash difference paid b Melvin Motor $5,000 The exchange has commercial substance. On July 31, 2011, how much profit should Melvin recognize on this exchange? I think the answer is $8,000 ($43,000 - ($30,000 + $5,000)) But I'm confused abou the commercial substance