All of the following increase the acquisition cost of the acquired company except:

Select one:

a. Earnings contingency that is dependent on the future performance of the acquired company

b. Fair market value of stock issued by the acquiring company to the former shareholders of the acquired company

c. Fair market value of debt issued by the acquiring company to acquire the voting stock of the acquired company

d. Payments to the former owners of the acquired company that are contingent on continued employment in the firm