Richards, Inc. exchanged a piece of equipment with an original cost of $82,000, accumulated depredation to date of $40,000, and a fair $46,000 for a similar piece of equipment. Cash flows are not expected to change sianificantly The newly acquired equipment hada $40,000 and a fair market value of $41,000. At what value should Richard record the newly-acquired equipment? o $46,000 o $41,000 o $42,000 o $40,000