Eliminator Limited acquired the identifiable assets and liabilities of La Grange Limited for $268000. The items acquired, stated at fair value at the acquisition date, are: plant $144000; inventory $80 000; accounts receivable $36000; patents $20000; and accounts payable $32000. This acquisition will result in Eliminator recording:

Select one:

a.a gain on bargain purchase of $20 000.

b.a gain on bargain purchase of $32 000.

c.goodwill of $20 000.

d.goodwill of $248 000.

e.none of the other options.