in a transaction accounted for using the acquisition method where consideration transferred exceeds Book value of the acquired company which statement is true for the acquiring company with regard to its investment

net assets of that quad company are maintained at Book value and any excess of consideration transferred over Book value of net assets acquired is allocated to Goodwill

acquired long$-$term assets are revalued to their Fair values any excess is allocated to Goodwill

acquired assets are revalued to their Fair values acquired liabilities are maintained at book values any access is is allocated to Goodwill