If the Total Acquisition Value of an Acquired Not-For-Profit Organization

If the total acquisition value of an acquired not-for-profit organization is greater than the fair value of all identifiable net assets of the organization, and that organization's revenues are not earned by dues or other types of earned revenues, then the excess of acquisition value over identifiable net assets is immediately reported:

A) As goodwill on the consolidated balance sheet.
B) As a pro-rata increase to the identifiable assets and liabilities acquired.
C) As a direct reduction in unrestricted net assets on the balance sheet.
D) As a reduction in unrestricted net assets on the statement of activities.
E) As an increase in other assets on the balance sheet.