Delivery Entity (DE) exchanges one delivery truck with a carrying value of $10,000 ($50,000 cost less accumulated deprecation of $40,000) for another delivery truck with a fair value of $7,000 and $5,000 in cash. The fair value of the old delivery truck is $12,000. The transaction is deemed to lack commercial substance. At what amount should the delivery truck received in the trade be recorded? $10,000 $13,000 $5,000 $12,000

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