In initial analysis, we compare the book values (B.V.) with fair values (F.V.) for both assets and liabilities. The excess of fair value over book value (the Column titled "difference" or "allocation" in our PPT) can be positive or negative depending on (1) which is larger (B.V. vs. F.V.) and (2) asset or liability. It can be summarized in the following matrix. Based on the above matrix, finish the following part of the initial analysis. Values presented are as of the acquisition day. A) (1)+100,000;(2)(200,000);(3)(20,000);(4)+10,000 B) (1)+100,000;(2)(200,000);(3)+20,000;(4)(10,000) C) (1)(100,000);(2)+200,000;(3)(20,000);(4)+10,000 D) (1)(100,000);(2)+200,000;(3)+20,000;(4)(10,000)