1.The management team of Acme Machinery wants to acquire Viera Equipment. Which of the following is least likely to be a motivation for the merger?

A.Acme's management team believes that external growth will increase

revenues faster than organic growth.

B.Acme has large accumulated tax losses on its balance sheet, which

could offset gains at Viera.

C.Viera has struggled for a long period of time and Acme believes it can

buy the company and change the organizational structure.