Under the acquisition method for business combinations, and assuming the buyer gets 100% ownership, a bargain purchase gain would be shown when:

	a.	Cost of the investment was less than the net fair value of the subsidiary's assets at the beginning of the year of the acquisition
	b.	Cost of the investment was less than the net fair value of the subsidiarys assets at the acquisition date.
	c.	Cost of the investment was less than the net book value of the subsidiary's assets at the beginning of the year of the acquisition.
	d.	Cost of the investment was less than the net book value of the subsidiarys assets at the acquisition date