Kelly Corporation Acquires All of the Assets and Liabilities of Lawson

Kelly Corporation acquires all of the assets and liabilities of Lawson Co. at an acquisition cost that is $50 million above the fair value of identifiable net assets acquired. Three months after the acquisition, land belonging to Lawson at the date of acquisition is discovered. The land has a fair value of $5,000,000.
The entry to reflect this new information includes:

A) A credit to goodwill of $5,000,000
B) A credit to land of $5,000,000
C) A gain of $5,000,000, reported in income
D) A loss of $5,000,000, reported in income