Hi, please help answer part B for me. It says the exchange LACKS commerical substance, and my book says that means there is no gain or loss recorded. However, on chegg, every answer I can find to this question has a gain or loss in there final answer. Thank you!

A. Navajo Corporation traded a used truck (cost $20,000, accumulated depreciation $18,000) for a small computer with a fair value of $3,300. Navajo also paid $500 in the transaction. Prepare the journal entry to record the exchange. (The exchange has commercial substance.)

Computer 3300

Accumulated dep 18000

Truck 20000

Cash 500

Gain on disposal 800

B. Use the information for Navajo Corporation from above. Prepare the journal entry to record the exchange, assuming the exchange lacks commercial substance.