Because good will is amortized over 15 years for tax purposes, but is not amortized for financial reporting:

	a.	impairment of goodwill will result in a deferred tax liability.
	b.	there are no deferred tax implications.
	c.	a deferred tax liability results from amortization which will not be utilized until goodwill is impairment adjusted or the company is later sold.
	d.	a subsidiary will include any goodwill amortization the parent deducts in its taxable income.