Fandango Limited acquired the identifiable assets and liabilities of Tejas Limited for $278 000. The items acquired, stated at fair value at the acquisition date, are: equipment $143 000; inventory S75 000; accounts receivable $36 000; patents $20 000; and accounts payable $34 000. This acquisition will result in Fandango recording: O a goodwill of $38 000. b. a gain on bargain purchase $18 000. O c. a gain on bargain purchase $38 000. d. goodwill of $18,000