Pesto Company Paid $8 Per Share to Acquire 80% of Sauce

Pesto Company paid $8 per share to acquire 80% of Sauce Company's 100,000 outstanding shares.The fair value of Sauce's net assets at the time of the acquisition was $850,000.In this case:

A) ​The total value assigned to the NCI at the date of the acquisition may be less than the NCI percentage of the fair value of the net assets.
B) ​Goodwill will be recognized by Pesto.
C) ​Pesto and the NCI would both recognize a gain on the acquisition.
D) ​Pesto only would recognize a gain on the acquisition.