An acquired company has a 15% noncontrolling interest. The acquired company's plant and equipment, identifiable intangibles, and long-term debt all have fair values greater than book values. When compared with an acquisition with goodwill, an acquisition reported as a bargain purchase generally results in:

a)	Lower noncontrolling interest in equity
b)	Lower revaluation of long-term debt
c)	Lower revaluation of identifiable intangibles
d)	Lower revaluation of plant and equipmen