Eagle Ltd Acquired All the Issued Share Capital of Rock

Multiple Choice

Eagle Ltd acquired all the issued share capital of Rock Ltd on 1 May 20X1.Rock Ltd's shareholders equity (all at fair value) at that date was as follows:
$\begin{array}{llcc} &\text { 000s} & \\ \text { Paid up capital } &\$3000\\ \text {General reserve } &\$1000\\ \text { Retained profits } &\$500\\\end{array}$

What was the cost of acquisition incurred by Eagle Ltd, if the bargain purchase gain was $250 000?

A) $4 750 000
B) $3 750 000
C) $3 250 000
D) $4 250 000