ABC Corporation acquires the assets and liabilities of XYZ Company. Holding everything else constant, which situation will result in ABC reporting more goodwill on this acquisition?Select one:a$.$ ABC pays fees to outside consultants in connection with this acquisition.b$.$ XYZ has previously unreported identifiable intangible assets.c$.$ The fair value of XYZ$\text{'}$s buildings and equipment is higher than its book value.d$.$ The market rate of interest on XYZ$\text{'}$s liabilities has declined.