A newly acquired subsidiary had pre-existing goodwill on its books. The parent company's consolidated balance sheet will Select one a treat the goodwill similarly to other intangible assets of the subsidiary Ob not show any value for the subsidiary's pre-existing goodwill. always show the pre-existing goodwill of the subsidiary at its fair value. d always show the pre-existing goodwill of the subsidiary at its book value e not show any value for the pre-existing goodwill unless all other assets of the subsidiary are stated at their full fair value.