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Morgan Trucking traded a used truck with a book value of $1,700 and a fair market value of $2,300 for a new truck with a list price of $17,800. Morgan agreed to pay $13,000 in cash for the exchange in addition to giving up the used truck. Assuming the exchange has commercial substance, at what amount should the new truck be recorded?
$17,800
$15,300
$14,700
None of these
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