Which of the Following Is True About Purchase Accounting

Which of the following is true about purchase accounting?

A) Cash and accounts receivable, reduced for bad debt and returns, are valued at their values on the books of the target before the acquisition..
B) Marketable securities are valued at their realizable value after transactions costs.
C) Property, plant and equipment are valued at fair market value.
D) Intangible assets are booked at their appraised values.
E) All of the above.