Concord Inc. and Ivanhoe Co. have an exchange with no commercial substance. The asset given up by Concord Inc. has a book value of $58000 and a fair value of $93000. The asset given up by Ivanhoe Co. has a book value of $123000 and a fair value of $108000. Boot of $28000 is received by Ivanhoe Co.What amount should Concord Inc. record for the asset received? $86,000 $108,000 $93,000 $123,000