_____ in Purchase Accounting, What Is the Appropriate Manner of Accounting

_____ In purchase accounting, what is the appropriate manner of accounting for a bargain purchase element (BPE) ?

A) Report as negative goodwill in the balance sheet.
B) Report as an addition to additional paid-in capital.
C) Proportionately reduce values assigned to certain noncurrent assets and report any remaining unextinguished bargain purchase element as a deferred credit in the balance sheet.
D) Proportionately reduce values assigned to all assets and report any remaining unextinguished bargain purchase element as a deferred credit in the balance sheet.
E) None of the above.