When a Subsequent Block of an Existing Subsidiary's Stock Is

Multiple Choice

When a subsequent block of an existing subsidiary's stock is purchased,

A) the determination and distribution of excess schedule incorporates the identifiable net asset values from previous acquisitions.
B) the determination and distribution of excess schedule is completely independent of the identifiable net asset values from previous acquisitions.
C) additional goodwill is recognized for any excess of cost over book value
D) none of the above.