In the year $2024,$ Company A acquired the net assets of Company B for $$2,000,000.$ At the time of the acquisition, Company B had liabilities amounting to $$500,000,$ while the fair value of its assets was $$3,600,000.$ The journal entry Company A will make to record this purchase will include:

a$.$ Gain of $$1,100,000.$

b$.$ Recovery of impairment loss $$1,100,000.$

c$.$ Impairment loss of $$1,100,000.$

d$.$ Goodwill of $$1,100,000.$