6. The MJ Air Company purchases the KB Company for a price of $1,000,000, use a value analysis to answer the question by using the following information: KB Company ASSETS LIABILITIES Fair Value Cash $100,000 Accounts Payable Inventory $220,000 Fair Value $20,000 Land $100,000 Building $500,000 Patent $50,000 Which of the following describes the price analysis? a) a bargain purchase a premium price (goodwill) gain on acquisition tax evasion d