Pluto Corporation purchased Saturn Corporation's assets and liabilities for $15,000,000. Saturn's assets and liabilities consist of the following: Fair value Dr (cr) Book value Dr (cr) Cash, receivables $ 6,000,000 Inventory 9,000,000 $ 5,000,000 8,000,000 Equipment 65,000,000 60,000,000 Liabilities (63,000,000) (63,000,000) The gain on acquisition is a. $5,000,000. b. c. PP d. $2,000,000. $0. $3,000,000