Which one of the following does not represent a potential tax gain from an acquisition? Multiple Choice 0 O The use of surplus funds O The use of tax loss carryforwards C) The write-up of depreciable assets C) The use of unused debt capacity A The use of surplus funds O The use of tax loss carryforwards O E LLETVE HE CHE OS HER te-up of depreciable D O 6 The use of unused debt capacity O O The increase in taxable income