An excess of the fair value of net assets acquired in a purchase business combination over the price paid is:

a Reported as negative goodwill and amortized over a maximum period of 40 years b Applied to a reduction of noncash assets before negative goodwill may be reported c Applied to reduce noncurrent assets other than marketable securities to zero before negative goodwill may be reported d Applied to reduce goodwill to zero before negative goodwill may be reported