Which Item Affects the Reported Net Income of an Acquiring

Which item affects the reported net income of an acquiring company at the date of acquisition?

A) An earnout agreement promising future payments to the former owners of the acquired company, dependent on the acquired company's future performance
B) Fees paid to outside accountants and lawyers
C) Identifiable intangible assets acquired, that were not previously reported by the acquired company
D) Goodwill recognized as a result of the acquisition