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ABC Corp exchanged equipment used in its manufacturing operations for a similar equipment and also paid $2,895 in cash as consideration for the exchange. The original cost of the equipment was $48,253, accumulated depreciation at the time of exchange was $30,157, and the fair value of equipment at the time of exchange was $24,123. Assuming the exchange was determined to have no commercial substance, what would be the cost of the new equipment recorded in this exchange? O a. $22,041 O b. $20,991 . $22,565 O d. $23,090 O e. $21,516