GMI Acquires All of the Voting Stock of ELI for an Acquisition

GMI acquires all of the voting stock of ELI for an acquisition cost that is $4 million above the book value of ELI's net assets. At the date of acquisition, ELI's equipment was overvalued by $2 million and its reported intangible assets were undervalued by $6 million.
Consolidation eliminating entry R, at the date of acquisition, includes a(n) :

A) $2 million debit to equipment
B) $8 million credit to the investment account
C) $4 million debit to goodwill
D) $6 million debit to intangible assets