To measure Fair Value businesses can employ different valuation techniques except Select one: a. Income approach b. Cost approach c. Market approach d. Historical approach Company ABC acquired all the assets and assumed all the liabilities of Company XYZ on 1 July 2018. In exchange, ABC agreed to pay $500,000 cash and issued 150,000 shares valued $3 per share. The below table shows the A&L of XYZ at acquisition date: A&L Fair Value Carrying Amount Cash $350,000 $350,000 Accounts receivable $300,000 $300,000 Vehicles $450,000 $440,000 Inventory $220,000 $200,000 Accounts payable $250,000 $250,000 Loans $75,000 $75,000 What is the difference amount between consideration transferred and NFVIA? Select one: a. Goodwill $65,000 b. Gain on bargain purchase $45,000 c. Goodwill $45,000 d. Gain on bargain purchase $65,000