Study the following list and match them
| List - I | List - II | ||
|---|---|---|---|
| A. | Blue dye | I. | Smilax zeylanica |
| B. | Sarasaparilla | II. | Butea monosperma |
| C. | Yellow dye | III. | Indigofera tinctoria |
| D. | Chemical Mutagen | IV. | Tephrosia purpurea |
| V. | Colchicum autumnale |
Which of the following features of Amalgamation are in the nature of Merger as per the AS-14?
(A). Taking over of select few assets and liabilities.
(B). Intention to carry on the acquired business.
(C). Amalgamation Adjustment Account is opened in the books of transferee company to maintain statutory reserves.
(D). Recording of assets and liabilities of transferor company at book values.