Tanzania Inc. acquired a new delivery truck in exchange for an old delivery truck that it had acquired several years earlier for $40,000. On the date of the exchange, the old truck had a fair value of $16,000, and its net book value (carrying value) was $15,200. In addition, Tanzania paid $52,000 cash for the new truck, which had a list price of $72,000. At what amount should Tanzania record the new truck for nancial accounting purposes? a. $52,000 b. $67,200 c. $68,000 d. $72,000