Company A acquires all the outstanding shares of Company B in a business combination. Company A paid $$800,000,$ but the fair value of Company B$\text{'}$s net identifiable assets was $$650,000.$ Which of the following best describes the accounting implication of the $$150,000$ difference?

A$)$ It's a liability recorded solely on Company B$\text{'}$s books.

B$)$ It's goodwill, recorded on Company A$\text{'}$s consolidated balance sheet.

C$)$ It's a contingent liability recognized on Company A$\text{'}$s consolidated balance sheet.

D$)$ It represents a bargain purchase gain recognized on Company A$\text{'}$s income statement.

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