45. 50 points value Below is information relative to an exchange of equipment by Pensacola Inc. Assume the exchange has commerclal substance. Old Equipment Cash Book Value Fair Value Recelved Case A $73,400 $60,300 $80,300 $55,900 $12,800 $11,000 Case B In Case B, Pensacola would record a gain/(loss) of o $(4.400) O $2.900. o $(5.400). O None of these answer choices are correct