Sunland Inc. and Carla Vista Co$.$ have exchange with commerical substance. The asset given up by Sunland has a book value of $$76000$ and a fair value of $$93000.$ The asset given up by Carla Vista has a book value of $$113000$ and fair value of $$106000.$ Boot of $$13000$ is received by Carla Vista. Carla Vista's entry to record the exchange will include