Which of These Is NOT a Difference Between Carry Over

Multiple Choice

Which of these is NOT a difference between carry over accounting and acquisition accounting?

A) Carry over accounting requires an acquisition date,acquisition accounting doesn't
B) Carry over accounting does not recognise goodwill,acquisition accounting does
C) Carry over accounting does not require revaluation of items at fair value,but acquisition accounting does
D) Carry over accounting involves combining items at book value,whereas acquisition accounting requires combining at fair values.