On May 5, 2020, Samson Corp. exchanged 4,000 of its common shares for a copyright owned by Ingleton Ltd. At this date, Samson's common shares were quoted at $ 22 per share, and the copyright had a carrying value of $ 100,000 on Ingleton's books. Samson should record the copyright at

$ 88,000.

$ 122,000.

$ 100,000.

$ 104,000.