:= Question Help A truck costs $53,000 when new and has accumulated depreciation of $35,000. Suppose Frank Towing exchanges the truck for a new truck. The new truck has a market value of $72,000, and Frank pays cash of $50,000. Assume the exchange has commercial substance. What is the result of this exchange? O A. No gain or loss O B. Loss of $4,000 O C. Gain of $54,000 D. Gain of $4,000