Which of the Following Is/are True Regarding the Acquisition Method

Which of the following is/are true regarding the acquisition method for a business combination?

A) Measure the identifiable tangible and intangible assets and liabilities of the acquired company at their fair values.
B) The acquirer compares the fair value of the cash, common stock, or other consideration given with the fair value of the identifiable assets less liabilities acquired.
C) The excess of the fair value of the consideration over the fair value of the acquired firm's identifiable assets net of identifiable liabilities is goodwill.
D) If the fair value of the identifiable assets less liabilities exceeds the fair value of the consideration, the excess is a gain from a bargain purchase, which the purchaser immediately includes in net income.
E) all of the above