Escape Inc Exchanged A Tractor With A Carrying Amount Of 36 000 And A Fair Value

Escape Inc. exchanged a tractor with a carrying amount of $36,000 and a fair value of $60,000 for another tractor and $15,000 cash. The exchange is deemed to lack commercial substance. The fair value of the truck received was $45,000. At what amount should Escape record its new tractor?