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B is corrent because when nonmonetary assets are exchanged with no monetary consideration involved, no gain is recognized if the transaction lacks commercial substance. When the cash flows are not significantly different, the transaction is deemed to lack commercial substance. Therefore, the accounting for such an exchange must be based on the recorded amount of the asset relinquished (ASC Topic 845).
A is incorrect because accounting for exchanges is never based on the recorded amount of the asset received.
C is incorrect because accounting for an exchange is not based on fair values when the transaction lacks commercial substance.
D is incorrect because accounting for exchanges is not based on fair values when the transaction lacks commercial substance.