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Select from the option list provided the accounting treatment that best matches each transaction below. Each choice may be used once, more than once, or not at all.

Transaction	Accounting method
1. Monetary exchange
2. Nonmonetary exchange lacking commercial substance, no boot
3. Nonmonetary exchange lacking commercial substance, boot received is 50% of the fair value of the exchange, gain results
4. Nonmonetary exchange lacking commercial substance, boot received is 15% of the fair value of the exchange, gain results
5. Nonmonetary exchange of inventory that facilitates sales to third party customers

Answer Options:

A. Measurement at fair value, gain (loss) recognized in full

B. Measurement at carrying amount of assets given up

C. Measurement at carrying amount of assets given up, partial gain recognized

D. Measurement of assets received at their fair value, only full loss can be recognized

E. Measurement at carrying amount of assets given up, partial loss recognized.