McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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Olympia Corporation, of Kittery, Maine, wants to exchange its manufacturing machinery for Bangor Company's machinery.Both parties agree that that Olympia's machinery is worth $100,000 and that Bangor's machinery is worth $95,000.Olympia would like the transaction to qualify as a like-kind exchange.What could the parties do to equalize the value exchanged but still allow the exchange to qualify as a like-kind exchange? How would the necessary change affect the tax consequences of the transaction?