Zuckerburg Law Firm exchanges a car and receives a truck. The transaction cannot be measured at fair value. Which one of the following statements describes how the transaction will be measured under ASPE? A The truck received will be recorded at the carrying value of the car given up. B The truck received will be recorded at its carrying value prior to the exchange. C The truck cannot be recorded if it cannot be measured at fair value. D The truck received will be recorded at the fair value of the car given up