Parent Company Acquires Sub Company's Common Shares for Cash

Multiple Choice

Parent Company acquires Sub Company's common shares for cash.On the date of acquisition,Sub had Goodwill of $100,000 on its books.Which of the following statements regarding Sub's Goodwill on the date of acquisition is correct?

A) Sub's goodwill is considered an identifiable asset and should therefore be included in Parent Company's Acquisition Differential calculation.
B) Sub's goodwill is considered an identifiable asset and should therefore be excluded from Parent Company's Acquisition Differential calculation.
C) Sub's goodwill is not considered an identifiable asset and should therefore be excluded from Parent Company's Acquisition Differential calculation.
D) Sub's goodwill is not considered an identifiable asset and should therefore be included in Parent Company's Acquisition Differential calculation.