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Horton Stores exchanged land and cash of $4,900 for similar land. The book value and the fair value of the land were $90,000 and $100,800, respectively. Assuming that the exchange has commercial substance, Horton would record land-new and a gain/loss) on exchange of assets in the amounts of: a. b. Land $105,700 $ 105,700 $ 94,900 $ 94,900 Gain/(loss) $ 0 $10,800 $ 0 $10,800 c. d. Multiple Choice O Option C O Option D Option B O Option A