At the Control Date a Consolidation Goodwill Asset May Be

Multiple Choice

At the control date a consolidation goodwill asset may be justified as follows:
I.As an internal synergy of the acquiree
II.As a synergy of the newly formed group
III.As the cost of gaining control of the acquiree
IV.As the result of making a bad deal.

A) I
B) I and II
C) All of I, II, III and IV
D) I, II and III.