Question: Class 14.1 would include: a. on a share purchase, the goodwill attributable to the underlying assets of the acquired company. b. a 40-year franchise agreement.

Class 14.1 would include:

a. on a share purchase, the goodwill attributable to the underlying assets of the acquired company.

b. a 40-year franchise agreement.

c. an unlimited-life franchise agreement.

d. incorporation costs of $2,500.

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