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) Identify additional previously unreported acquired identifiable intangible assets.
B) Use a lower discount rate to measure the present value of expected cash flows from previously unreported acquired favorable leases.
C) Identify additional previously unreported acquired contingent liabilities.
D) Classify acquired equity investments as investments with significant influence rather than investments with no significant influence.