Goodwill is an intangible asset that has special features. Which statement below is true regarding the special nature of goodwill? O A. Goodwill is recorded only when it is purchased in the acquisition of another company. B. Goodwill is recorded in the books of a company as the company creates it. O C. Goodwill is amortized over a period not to exceed 20 years. O D. Goodwill is amortized over a period not to exceed 40 years