X Limited paid $12 000 for 75% of Y Limited. At the date of acquisition Y Limited had equity as follows: Share capital of $10 000, Retained earnings of $5 000, Other reserves of $3 000. All of Y Limiteds assets and liabilities were recorded at fair value. Which of the following is correct? a. The discount on bargain purchase amounted to $1 500 b. The goodwill on acquisition amounted to $2 250 c. The discount on bargain purchase amounted to $6 000 d. The goodwill on acquisition amounted to $750 e. the NCI share is $5 400