A newly acquired subsidiary had pre-existing goodwill on its books. The parent company's consolidated balance sheet will

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

b.treat the goodwill similarly to other intangible assets of the acquired company.

c.not show any value for the pre-existing goodwill unless all other assets of the subsidiary are stated at their full fair value.

always show the pre-existing goodwill of the subsidiary at its book value.