When a subsidiary is purchased for an amount equal to the book value of the subsidiary's net assets, Blank$\_\_\_\_\_\_.$

Multiple choice question.

the net assets of the subsidiary are reported as equity in the books of the parent company

the net assets of the subsidiary are reported as liability in the books of the parent company

there is a difference between the amount of investment made by the parent company and the net assets of the subsidiary

there is no difference between the amount of investment made by the parent company and the net assets of the subsidiary