Razors Edge Limited acquired the net assets of Powerage Limited. Razors Edge Limited provided an item of machinery as part of the consideration. The fair value of the equipment was $38 000. It cost $56 000 and had a carrying amount of $23 000. This will result in Razors Edge Limited recording a: CR Gain (P/L) $15,000 O CR Gain (P/L) $5,000 O CR Gain (OCI) $5,000 DR Loss (OCI) $18,000 O none of the other options