AB Inc. acquired 100% of the voting common stock of CD Inc. on January 1, 2013. On that date, the book value of the net assets of CD was $360,000. However, these net assets were overvalued by $100,000. Assume that AB paid $300,000 cash to obtain all of CD's outstanding stock. As a result of this acquisition transaction: . O a. The parent company would recognize a gain on bargain purchase of $60,000. O b. The parent company would recognize a goodwill of $60,000. None of the given answers. d. The parent Company would record a goodwill of $40,000. The parent company would recognize a gain on bargain purchase of $160.000. e