Bently Corporation can sell a warehouse for $800,000 that has a basis of $300,000. It has two replacement alternatives. It can purchase a replacement warehouse for $800,000 or it can make a direct exchange for another suitable warehouse. This property has a fair market value of only $725,000, but the owner will not pay anything additional for Bently's warehouse. Assume Bently uses a 40 percent combined federal and state marginal tax rate and an 8 percent discount rate for all asset decisions. Assume either property would be depreciated evenly over 40 years. Should Bently sell the building at its fair market value and purchase the $800,000 property, or should it make the exchange?