Nepro Company traded machinery with a book value of 280,000 and a fair value of 300,000. It received in exchange from Mikey Company a machine with a fair value of 270,000 and cash of 30,000. Mikey machine has a book value of 285,000. What amount of gain should Nepro recognize on the exchange? O a. 30,000 O b. 20,000 Oc. 10,000 O d. -O