Bullen Inc

question 88

Multiple Choice

Bullen Inc. acquired 100% of the voting common stock of Vicker Inc. on January 1, 2013. The book value and fair value of Vicker's accounts on that date (prior to creating the combination) follow, along with the book value of Bullen's accounts: Assume that Bullen issued 12,000 shares of common stock with a $5 par value and a $47 fair value to obtain all of Vicker's outstanding stock. In this acquisition transaction, how much goodwill should be recognized?

• A) $144,000.
• B) $104,000.
• C) $64,000.
• D) $60,000.
• E) $0.

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Definitions:

Conditional Discrimination

A situation in which the availability of reinforcement to a particular stimulus depends upon the presence of a second stimulus.

Occasion-Setting Properties

Stimuli or contexts that signal the availability of reinforcement or punishment, influencing how an organism responds to other stimuli.

Conditioned Stimulus

A previously neutral stimulus that, after being associated with an unconditioned stimulus, begins to elicit a conditioned response.

Lock Conditioning

A method of conditioning where the conditioned stimulus locks the response until the unconditioned stimulus is presented, although this term is not traditionally used in psychological literature, it seems to be a misunderstanding or miscreation.