Goodwill represents the excess of the sum of the fair value of the (1) consideration given, (2) shares already owned, and (3) the noncontrolling interest over the

a. Sum of the fair values assigned to identifiable assets acquired less liabilities assumed.

b. Sum of the fair values assigned to tangible assets acquired less liabilities assumed.

c. Sum of the fair values assigned to intangible assets acquired less liabilities assumed.

d. Book value of an acquired company.