On August 21, 2017, upon the completion of a tender offer, Intel Corporation acquired 97.3% of the outstanding ordinary shares of Mobileye. This acquisition "combines Mobileye's leading computer vision expertise with Intel's high-performance computing and connectivity expertise to create automated driving solutions from car to cloud. The combination is expected to accelerate innovation for the automotive industry and position Intel as a leading technology provider in the fast-growing market for highly and fully autonomous vehicles." Total consideration to acquire Mobil eye was $14,875 million (net of $366 million of cash and cash equivalents acquired). The fair values of the assets acquired and liabilities assumed in the acquisition of Mobileye, by major class, were recognized as follows:

Short-term investments and marketable securities .................................$ 370

Tangible assets ................................................................................................ 227

Goodwill ............................................................................................................ ?

Identified intangible assets ............................................................................ 4,482

Current liabilities ............................................................................................... (69)

Deferred tax liabilities and other ..................................................................... (418)

a. How are the values in the above table determined?

b. How much goodwill would Intel recognize from this acquisition? How will that goodwill be treated in subsequent periods?

c. Do you think Intel's shareholders would prefer to see an allocation that gives a lot of value to separately-identifiable assets or an allocation where most of the acquisition price goes to goodwill? Why?