Derived domains are new business domains derived from ________ domains

Which of the following statements concerning bargain purchase prices is correct?

a) any previously recorded goodwill on the seller's books is eliminated and no new goodwill is recorded b) long-lived assets, including in-process R&D and excluding marketable securities, are recorded at fair market value minus an adjustment for the bargain under current GAAP c) an extradordinary gain in the event that all long-lived assets other than marketable securities are reduced to the original purchase price, under current GAAP d) current assets, long-term investments in marketable securities (other than those accounted for by the equity method), assets to be disposed by sale, deferred tax assets, prepaid assets relating to pension or other post-retirement benefit plans, and assumed liabilities are the only accounts that are always recorded at fair market value, under current GAAP

For any supply chain,

A) management rests solely in the hands of the manufacturer. B) management rests solely in the hands of the distributor. C) if each member focuses on profitability, the overall supply chain profit will be maximized. D) there is only one source of revenue, the customer.