An Acquiring Company May Be Motivated to Report a Larger

An acquiring company may be motivated to report a larger bargain gain to improve its bottom line. All of the following manipulations could be used to overstate the gain, except which one?

A) Understate the present value of an earnings contingency.
B) Understate the discount rate used to measure the fair value of acquired liabilities.
C) Understate the value of previously unreported intangible assets acquired.
D) Understate the value of acquired contingent liabilities such as pending lawsuits.