At the Date of an Acquisition Which Is Not a Bargain

At the date of an acquisition which is not a bargain purchase, the acquisition method

A) Consolidates the subsidiary's assets at fair value and the liabilities at book value.
B) Consolidates all subsidiary assets and liabilities at book value.
C) Consolidates all subsidiary assets and liabilities at fair value.
D) Consolidates current assets and liabilities at book value, and long-term assets and liabilities at fair value.
E) Consolidates the subsidiary's assets at book value and the liabilities at fair value.