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5/17 CH9 (B) Left Time: 38:37 Progress: 16 Sum O B. Units-of-production depreciation C Straight line depreciation O D. Accelerated depreciation 3. ABC company decides to exchange its old machine and $2,600,000 cash for a new machine. The old machine has a book value of $1,400,000 and a fair value of $2.400.000 on the date of the exchange. If this transaction has commercial substance, the cost of the new machine would be recorded at Multiple Cholo 4 Points) O A $4,000,000 OB. 55,000,000 OC.cannot be determined D. $2,000,000