23. When a plant asset is acquired be deferred payment, which condition generally does not indicate the need to

consider the imputation of interest?

a. the interest rate stated on the deferred obligation is significantly different from market interest rate

b. the cash price of the plant asset is significantly different from the deferred obligation

c. the instrument representing the deferred obligation is noninterest bearing

d. the face amount of the deferred obligation is equal to the fair value of the plant asset exchanged