How is goodwill or gain from bargain purchase computed?

Group of answer choices

a. The excess of the acquisition-date fair value of net identifiable assets acquired and there carrying amounts in the acquiree's books.

b. The difference between the purchase price and the acquisition-date fair value of net identifiable assets acquired.

c. The difference between the sum of (a) consideration transferred; (b) non-controlling interest in the acquiree; and (c) acquisition-date fair value of the acquirer's previously held equity interest in the acquiree; and the acquisition-date fair value of net identifiable assets acquired.

d. The difference between the consideration transferred, including non-controlling interest in the acquiree, and the acquisition-date fair value of net identifiable assets acquired.