8. The intangible asset Plusvala (Goodwil) will appear in the financial statements of a corporation that is listed on the stock exchange when it has acquired another company:

for a total purchase price that exceeds the market value of the identifiable net assets.

for a total purchase price that exceeds the book value of the identifiable net assets.

for a total purchase price that exceeds the present value of the future earnings of the acquired company.

whose identifiable net assets have a fair market value greater than the book value.