C 4 Which of the following statements is incorrect? ut of estion Select one: O a. The acquisition analysis may include the recognition of assets and liabilities not recognised in the subsidiary's records. O b. The business combination valuation reserve is an account recorded in the subsidiary's records Oc. An acquisition analysis is prepared at acquisition date to identify the identifiable assets and liabilities of the subsidiary at fair value. Od. The acquisition analysis will determine whether any goodwill or gain on bargain purchase has arisen as a part of the business combination F T