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Equipment was acquired for $260,000 and has accumulated depreciation of $194,000. The business exchanges this equipment for new equipment. The new equipment has a market value of $200,000 and the business pays $155,000 cash. Assume the exchange has cormmercial substance. The exchange results in a A. gain of $21,000 B. gain ol $134,000 C. loss of $21,000 D. lose of 513,000