d Ul Buwetugeed in Facebook's consolidated financial state result of the WhatsApp acquisition? 36. Computation of goodwill Assume that an investor purchases 100% of an investee company for $22 million. The fair values of identifiable net assets are as follows: the Tangible net assets: Intangible assets: Research and development assets: Receivables, inventories, PPE, payables, and accruals Patents, customer lists, trade name, software, etc. Research projects in process at the investee company $ 8 million 6 million $19 milion In addition to the purchase price, the investor also incurs acquisition-related costs amounting to $2 mil- lion for professional fees and the internal allocation of overhead relating to the purchase. a. How much of the purchase price is assigned to Goodwill? b. How do we account for Goodwill subsequent to the acquisition? c. Given the accounting treatment for Goodw ill subsequent to the acquisition, why might companies be motivated to increase the amount assigned to goodwill