Question - Krystina exchanged her office equipment for Krista's office equipment. Krystina's office equipment cost $20,000, book value $12,000, and FMV of $13,200. Krista's office equipment cost $28,500, book value of $13,000, and FMV of $14,500. Krystina paid boot to Krista in the amount of $2,500. At what amount should Krista record the office equipment she acquired from Krystina?