資產交換問題 - 會計

on January2,2005, A company traded in an old delivery truck for a newer model.
Data relative to the old and new trucks follow:

old truck
_____________________________________________________
original cost $18,000
accumulated depreciation as of January2,2005 12,000
average published retail value 5,000


new truck
_____________________________________________________
list price $30,000
cash price without trade-in 27,000
cash paid with trade-in 22,000


Q:what should be the cost of the new truck for financial accounting purposes?
A:$22,000 B:$27,000 C:$28,000 D$30,000

請問各位會計高手，這題答案是ｂ嗎？還是ａ？有點不解！

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