Elizabeth Exchanges Her Retail Storage Assets for Retail Displays

Elizabeth exchanges her retail storage assets for retail displays. In this like-kind exchange, Elizabeth receives $2,000 in cash. The storage assets have a fair market value of $12,000 and Elizabeth's basis in the assets is $3,000. The displays have a fair market value of $10,000 and a basis of $8,000.
-Refer to the information in problem 36. What is Elizabeth's basis in the displays received in the exchange?

A) $9,000
B) $6,000
C) $3,000
D) zero