Acquirer Co$.$ paid cash for $100\%$ of the voting interests of Acquiree Co$.$ on December $31,$ the last day of its fiscal year. Included in the assets of Acquiree are a patent that was internally developed, equipment used in research and development $($R&D$)$ with an alternative use, and equipment used in $R$&$D$ with no alternative use. In Acquirer's consolidated balance sheet, which of the following are reported and measured at acquisition$-$date fair value?

A$.$ The equipment to be used in $R$&$D$ with no alternative use.

B$.$ The equipment to be used in R&D with an alternative use.

C$.$ The two types of equipment to be used in R&D$.$

D$.$ The patent and both types of equipment.