5. If, on the date of the business combination, C consideration given to the former stockholders of wholly owned subsidiary Stacey Company by Passey Corporation;

DOP direct out-of-pocket costs of the combination; CA carrying amount, and CFV current fair value of Stacey’s identifiable net assets; and GW goodwill:

a. C DOP CA GW

b. C DOP CFV GW

c. C DOP CFV GW

d. C CA GW DOP