The summarised balance sheets for Long and Short as on 31 December 20X4 are as follows: Long Short m m Investment in Short (at cost) 3 Sundry net assets 4 5 7 5 Ordinary 1 shares 2 1 Share premium account 2 Revenue Reserves 3 4 Total net assets 7 un Long invested in Short some years ago by offering a 1 for 1 swap for all of Short's shares. At the time Long's shares had a market value of 3, Short's reserves were 1m and the fair value of Short's assets were the same as their net book value. There have been no changes in Short's share capital since then. Long invested in Short some years ago by offering a 1 for 1 swap for all of Short's shares. At the time Long's shares had a market value of 3, Short's reserves were 1m and the fair value of Short's assets were the same as their net book value. There have been no changes in Short's share capital since then. What would be Long Group's consolidated revenue reserves under the acquisition and uniting of interests (merger) methods of accounting for business combinations? Select one: O a. Acquisition Uniting of interests 5m 7m b. Acquisition Uniting of interests 6m 7m O C. Acquisition Uniting of interests 6m 6m O d. Acquisition Uniting of interests 5m 6m