When an exchange of inventory items between an enterprise and another entity is undertaken to serve the needs of the enterprise’s customers, the enterprise should record the inventory items received based on the

A) Carrying amount of the inventory items relinquished.

B) Fair value of the inventory items relinquished.

C) Carrying amount of the inventory items received.

D) Fair value of the inventory items received.

After you make your choice, tell me what theory you are basing your answer on, or what part of the codification applies to the question. explain the answer why?