3. Which of the following statements is NOT correct? a. Positive goodwill always indicates total acquisition differential is higher than the acquisition differential for identifiable net assets. b. Negative goodwill always indicates total acquisition differential is lower than the acquisition differential for identifiable net assets. c. Positive goodwill indicates the existence of non-identifiable net assets d. Negative goodwill indicates the non-existence of non-identifiable net assets. e. a) & c) f. b) & c) g. a) & d) h. b) & d) i. a) & b) j. All above