Foster Company acquired Robert Corporation for $$10$ million on January $1,20$X$1.$ Included in this amount was goodwill of $$500,000.$ Which of the following is true of consolidated statements prepared as of December $31,20$X$1?$

Group of answer choices

A$.$ The amount of goodwill reported would be less than $$500,000$ because of amortization.

B$.$ The amount of goodwill will be reported at $$500,000$ throughout the life of Foster Company even if impairment has occurred.

C$.$ The amount of goodwill reported may still be $$500,000,$ but it also may be less than that if any impairment has occurred.

D$.$The amount of goodwill reported may be more than $$500,000$ if Robert has had a profitable year.

E$.$ Goodwill will still be reported at $$500,000$ less any beginning balance.