GMI acquires all of the voting stock of ELI for an acquisition cost that is $$4$ million above the book value of ELI$$s net assets. At the date of acquisition, ELI$$s equipment was overvalued by $$2$ million and its reported intangible assets were undervalued by $$6$ million.

Consolidation eliminating entry R$,$ at the date of acquisition, includes a$($n$)$:

Select one:

a$.$ $$6$ million debit to intangible assets

b$.$ $$4$ million debit to goodwill

c$.$ $$8$ million credit to the investment account

d$.$ $$2$ million debit to equipment