15. AMC issues a note in exchange for a machine with no stated interest rate. In accounting for the transaction, A. both the note and machine are recorded at the face amount of the note or the fair value of the machine, whichever is more clearly determinable. B. the machine should be depreciated over the note's term to maturity C.ffar values of the note and machine are unavailable, the note should be recorded at its present value, discounted at the market rate of interest. D. the note is recorded at its face amount unless the fair value of the machine is readily available