QUESTION 6 Reus Inc. owns a moving van that originally cost $72,000 and currently has $26,000 of accumulated depreciation. In exchange for the van, Reus received a smaller moving van from Muller Inc. with a fair value of $43,000. Reus also received cash of $16,000 in the exchange. The exchange lacks commercial substance. How much gain should Reus record in the exchahge? $-0- $3,525 $13,000 $20,336