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In allocating goodwill to controlling and noncontrolling interests, which of the following is correct? a) goodwill allocated will always be proportional to the percentages owned

In allocating goodwill to controlling and noncontrolling interests, which of the following is correct?

a) goodwill allocated will always be proportional to the percentages owned

b) the parent first allocates goodwill to the noncontrolling interest

c) if the total fair value of the acquired firm is less than the sum of its net identifiable assets, the gain recognized is allocated to the controlling and noncontrolling interest

d) goodwill allocated will not always be proportional to the percentages owned

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