Olympia Corporation, of Kittery, Maine, wants to exchange its manufacturing machinery for Bangor Company’s machinery. Both parties agree that Olympia’s machinery is worth $100,000 and that Bangor’s machinery is worth $95,000.

Olympia would like the transaction to qualify as a like-kind exchange. What could the parties do to equalize the value exchanged but still allow the exchange to qualify as a like-kind exchange? How would the necessary change affect the tax consequences of the transaction?