On September 1, 2005, Bertz, Inc. exchanged a delivery truck for a parcel of land. Bertz bought this truck in 2003 for $10,000. At September 1, 2005, the truck had a book value of $6,500 and a fair market value of $5,000. Bertz gave $6,000 in cash in addition to the truck as part of this transaction. It is expected that the cash flows from the assets will be significantly different. The previous owner of the land had listed the land for sale at $12,000. At what amount should Bertz record the land?