You Are the CFO of Taylorbilt, a Manufacturer of Farm

You are the CFO of Taylorbilt, a manufacturer of farm implements. You purchase a new robotic machine to aid in production of the legendary Taylorbilt combine. In exchange for the robotic machines, Taylorbilt agrees to pay in mineral, water, and oil rights to a large plot of land that it owns. These rights are not able to be appraised, but the other party believes that there may be oil there, and they want to drill for it. The rights were purchased 15 years ago by Taylorbilt at a price of $40 million. Taylorbilt mined ore from the land for a number of years and the mineral, water, and oil rights are considered to be 40 percent depleted. As an incentive for the robotic company to trade, Taylorbilt also agrees to give drilling equipment with a carrying value of $30,000 and a fair value of $50,000. The fair value of the robotic machinery is not known because it is custom built and is relatively new technology. Your new accountant is confused by this transaction.
-Explain to him the concept of commercial substance. Does this transaction have commercial substance?