Barron$$s reported on $22$ March $2019$: $$It$$s looking as if Bayer$$s acquisition of Monsanto is a candidate for the pantheon of truly terrible mergers$-$and$-$acquisitions deals$$a crowded club presided over by AOL Time Warner. Like many disasters, this one has an air of cursed inevitability. And that was before Bayer lost two U$.$S$.$ lawsuits brought by plaintiffs claiming that Monsanto$$s Roundup weed killer had caused them to contract non$-$Hodgkin$$s lymphoma. One received an award of $$289$ million....$...$ Getting regulatory approvals proved tortuous. U$.$S$.$ regulators only approved the deal nearly two years later and ordered Bayer to sell $$9$ billion in assets. It announced $12,000$ job cuts, mostly in Germany, and lost $$300$ million a year in synergies because of divestitures. $$How could Bayer have missed the litigation risk? The two cases were rolling forward before the closing$$and $11,200$ more are in the wings... And anything can happen in a personal$-$injury avalanche. The damage? Anyone$$s guess, but the stock is down over $35\%$ since August.$$

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The excerpt illustrates that identified $\_\_\_\_$ synergies are not always achievable, and acquirers need to be alert to potential $\_\_\_\_\_\_\_$ in targets that may $\_\_\_\_\_\_\_\_\_\_\_\_$for acquisitions by large firms. $$

Revenue, hidden assets, increase substantially

Revenue, contingent liabilities, decrease substantially

Cost, contingent liabilities, increase substantially

Cost, hidden assets, increase substantially

None of the above