Longhaul Trucking traded two small trucks (each had a 10,000-pound gross weight) for one large truck (18,000-pound

Question:

Longhaul Trucking traded two small trucks (each had a 10,000-pound gross weight) for one large truck (18,000-pound gross weight). Do the trucks qualify as like-kind property to Longhaul (Hint: because the trucks are tangible personal property they must be the same asset class to be like-kind assets. Use Rev. Proc. 87-56 to determine the asset classes for the trucks.)