Which one of the following criteria must be met for a transaction to have commercial substance under ASPE? A The configuration of the current cash flows of the asset received differs significantly from the configuration of the current cash flows of the asset given up. B The entity-specific value of the asset received differs significantly from the entity-specific value of the asset given up. C The configuration of the future cash flows of the asset received is the same as the configuration of the future cash flows of the asset given up. D The entity-specific value of the asset received is the same as the entity-specific value of the asset given up