How Should the Acquisition Cost of a Business Combination Be

How should the acquisition cost of a Business Combination be allocated prior to preparing Consolidated Financial Statements?

A) The difference between the Purchase Price and the Fair Values of the acquirer's identifiable assets should be treated as goodwill.
B) The acquisition cost should be allocated to the acquirer's interest in the fair values of the acquired company's identifiable assets and liabilities.
C) The acquisition cost should be reflected as an increase in the acquirer's Investment (in the subsidiary) account.
D) The treatment of the acquisition cost depends largely on the type of consideration given by the acquirer.