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. b. not show any value for the subsidiary's pre-existing goodwill. c. 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.