| List I | List II |
|---|---|
| A. Emotion Resulting from harms, losses, threats | I. Happiness |
| B. Border line cases | II. Challenge |
| C. Emotion resulting from benefits | III. Hope |
| D. Non-Emotions | IV. Anger |
A. Emotion Resulting from harms, losses, threats - This is most likely associated with Anger (IV). Anger is a common emotional response to negative experiences.
B. Border line cases - These situations might evoke a sense of Hope (III). Hope can be a motivating factor when facing uncertainty.
C. Emotion resulting from benefits - This would likely be associated with Happiness (I). Positive outcomes typically lead to feelings of joy and contentment.
D. Non-Emotions - These are not emotions, so they don’t fit with any of the options in List II. In this context, they could be considered a Challenge (II) to categorize or understand.

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.