[单选题]
On January 1, Feld traded a delivery truck and paid USD10,000 cash for a tow truck owned by Baker. The delivery truck had an original cost of USD140,000, accumulated depreciation of USD80,000, and an estimated fair value of USD90,000. Feld estimated the fair value of Baker's tow truck to be USD100,000. The transaction had commercial substance. What amount of gain should be recognized by Feld?
A .USD3,000
B .USD0
C .USD30,000
D .USD10,000
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