Just need the answers please

Question 2 (7 points) Jumbo company acquires all of the stock of Mini company. According to US GAAP, what is the basis to be used for recording the assets and liabilities of Mini within Jumbo's consolidated financial statements? Question 2 options en U B) The fair value of the shares obtained from the owners of Mini company C) The book value of the assets and liabilities of Mini company. en U consolidation costs incurred by Jumbo company