Camp, Inc Exchanged a Truck That Cost $30,000 (Now 50% Depreciated)

Camp, Inc. exchanged a truck that cost $30,000 (now 50% depreciated) for equipment with an appraised value of $25,000. Camp paid boot of $6,000. Camp should record the equipment at

A) $25,000
B) $30,000
C) $21,000
D) $31,000