Please help solving this part of a case:

The framework is ASPE (Non-Monetary Transaction)

Anne's best friend, Cathy, publishes a local magazine. During 2017, Anne agreed to trade the use of The Pavilion in exchange for advertising in Cathy's magazine. The advertising ran in the spring of 2017 and would have cost $4,850. The magazine used The Pavilion two Sundays in September. The rental rate would have been $1,500 per Sunday. The transaction was not recorded in the financial statements.

Identifies the financial reporting issue

Analyzes the criteria in relation to case facts: commercial substance

Analyzes the criteria in relation to case facts: ordinary course of business

Analyzes the criteria in relation to case facts: fair value reliably measurable

Analyzes the criteria in relation to case facts: non-monetary, non-reciprocal Recommends the amount at which the transaction should be measured, in relation to case facts