Using the Purchase Method,goodwill Is Generally Defined As

Multiple Choice

Using the purchase method,goodwill is generally defined as:

A) Cost of the investment less the subsidiary's book value at the beginning of the year.
B) Cost of the investment less the subsidiary's book value at the acquisition date.
C) Cost of the investment less the subsidiary's Fair Value at the beginning of the year.
D) Cost of the investment less the subsidiary's Fair Value at acquisition date.
E) is no longer allowed under federal law.