What is "negative goodwill" $($which is sometimes referred to as a "bargain purchase"$)?$

Multiple Choice

When the acquirer cannot determine a fair value of the shares that it issued in the acquisition.

When the acquisition cost is less than the fair value of the identifiable net assets acquired.

When the acquirer increases the value of the property, plant, and equipment assets to reflect its excess cost.

When the purchase price is far above the fair value of the net assets acquired.