An Asset Should Be Recorded at Cost in Conformity with the Historical

An asset should be recorded at cost in conformity with the historical cost principle except:

A) in an exchange of similar assets when the book value of the asset given is equal to the market price of the asset received.
B) in an exchange of dissimilar assets.
C) when a capital asset is donated to a company.
D) when a capital asset is acquired with a note that specifies an unrealistic interest rate.