Pivot Corporation owns 80% of the voting stock of Speegee Company. It then acquires the remaining 20% of Speegee's voting stock. Which statement is true concerning reporting for the acquisition of the remaining 20%? Select one: 0 O 0 a. If the carrying value of the purchased noncontrolling interest is greater than its acquisition cost, equity declines. b. If the acquisition cost is greater than the fair value of identifiable assets acquired, goodwill is recognized. c. If the carrying value of the purchased noncontrolling interest is greater than its acquisition cost, shareholders' equity increases. Od. The assets and liabilities of Speegee are revalued to fair value