Which of the Following Actions Reduces the Likelihood of Reporting

Which of the following actions reduces the likelihood of reporting a bargain gain on an acquisition?

A) Pick a higher discount rate to value the earnings contingency.
B) If stock is issued, pick an acquisition date when the market value of the stock is higher.
C) Make cash payments to former owners conditional on continued employment in the company.
D) If stock is issued, classify fewer cash outlays as registration fees.