An Amalgamation Can Best Be Defined As

An amalgamation can best be defined as:

A) A combination of firms that have been joined by merger, consolidation or acquisition.
B) The complete absorption of one company by another, where the acquiring firm retains its identity and the acquired firm ceases to exist as a separate entity.
C) A merger in which a new firm is created and both the acquired and acquiring firm cease to exist.
D) A public offer by one firm to directly buy the shares from another.
E) A corporate takeover bid communicated to the shareholders through direct mail.