Which of the Following Non-Monetary Exchange Transactions Has Commercial Substance

Which of the following non-monetary exchange transactions has commercial substance?

A) Exchange of assets with no difference in future cash flows.
B) Exchange of products by companies in the same line of business with no difference in future cash flows.
C) Exchange of assets with a difference in future cash flows.
D) Exchange of an equivalent interest in similar productive assets that causes the companies involved to remain in essentially the same economic position.