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B is corrent. When a stock acquisition is recorded as an acquisition, the investment in the stock of the acquiree is recorded at the fair market value of the securities issued or the property received, whichever is more readily determinable. Since the market price of Rolan’s (acquiror) stock has been determined, the investment would be recorded on that basis at $600,000 ($10,000 shares issued x $60 market value).
A is incorrect. When a stock acquisition is recorded as an acquisition, the investment in the stock of the acquiree is recorded at the fair market value of the securities issued or the property received, whichever is more readily determinable. 
A is incorrect. When a stock acquisition is recorded as an acquisition, the investment in the stock of the acquiree is recorded at the fair market value of the securities issued or the property received, whichever is more readily determinable. 
D is incorrect. When a stock acquisition is recorded as an acquisition, the investment in the stock of the acquiree is recorded at the fair market value of the securities issued or the property received, whichever is more readily determinable.