what is true at date of acquisition when comparing a statutory merger and an acquisition.

a. statutory merger never results in goodwill

b. statutory merger never results in gain on bargain purchase

c. consolidated totals for balance sheet and income statement identical under both statutory merger and acquisition

d. consolidate net income in an acquisition always exceeds net income statutory merger when parents use equity method

e. consolidate net income in an acquisition will be less than net income in a statutory merger when the parent uses the initial value method