If a Gain on Bargain Purchase Arises on a Business

Multiple Choice

If a gain on bargain purchase arises on a business combination, the non-controlling interest:

A) receives no share of the gain.
B) is allocated 100% of the gain.
C) is entitled to a proportionate share of the gain based on its level of share ownership.
D) receives a proportionate share of the gain after adjustments for tax effects have been made.