Igloo Inc. acquires Jagged Enterprises for $15 million in an acquisition reported as a merger. Jagged's recorded identifiable assets have a book value of $10 million and a fair value of $2 million. Jagged's liabilities have a book and fair value of $5 million. Jagged has previously unrecorded identifiable assets of $20 million. The entry to record this acquisition incudes a bargain gain of Select one: a. $0 b. $ 2 million c. $18 million d. $ 5 million