5. In a “bargain purchase” business combination, the excess of the current fair value of the combinee’s identifiable net assets over the cost to the combinor is:

a. Credited to the combinor’s Negative Goodwill ledger account.

b. Offset against the balance of the combinor’s Investment in Combinee Company ledger account.

c. Credited to the combinor’s Additional Paid-in Capital ledger account.

d. Accounted for in some other manner.