On March $1,$ Al$-$Quds Co$.$ exchanged productive assets with Birzeit Co$.$ Al$-$Quds's asset is referred to below as "Asset A$",$ and Birzeit's is referred to as "Asset B$".$ The following facts pertain to these assets. Assume the exchange lacks commercial substance.

$\backslash$table$[[$Information$,\backslash$table$[[$Al$-$Quds Company$],[($Asset A$)]],\backslash$table$[[$Birzeit Com$],[($Asset B$]]],[$Original cost$,$$$200,000,$$$100,001],[\backslash$table$[[$Acc$.$ dep. to date of$],[$exchange$]],90,000,30,000],[\backslash$table$[[$Fair value at date of$],[$exchange$]],160,000,],[$Cash received,$30,000,30,000],[$Cash paid,,$]]$

The recognized gain by Al$-$Quds Company is:

a$.$ $$9,375$

b$.$ $$10,000$

c$.$ $$40,625$

d$.$ $$50,000$