Which of the Following Defines Goodwill Resulting from an Acquisition

Multiple Choice

Which of the following defines goodwill resulting from an acquisition?

A) The historical value of the stock received less the current value of the stock issued.
B) The excess purchase price over the fair value of the entity acquired.
C) The difference between the designated market value and the book value of the target company.
D) The amount of the contingent performance obligation less the purchase price adjustment made upon signing the letter of intent.