Equipment was acquired for $258,000 and has accumulated depreciation of $194,000

The business exchanges this equipment for new equipment. The new equipment has a market value of $202,000 and the business pays $153,000 cash. Assume the exchange has commercial substance. The exchange results in ________.
A) loss $15,000
B) gain $15,000
C) gain $138,000
D) loss $138,000

A

Business

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