If Company "A" buys Company "B" for $110 and if Company "B's" assets have a market value of $85:

a)	Company "A" overpaid by $25.

b)	The $25 difference is recorded as an acquisition gain on the income statement in the year of the transaction.

c)	The $25 difference is reported as a long-term liability on the balance sheet.

d)	The $25 difference is reported as a long-term asset on the balance sheet