In negotiations leading up to a sale agreement, which of these is a method that can be used to estimate the amount of goodwill that exists in a business? A. Calculate the present value of the profit stream the purchasing company would acquire and deduct from it the fair value of the net assets gained B. None of the above, i.e., all are methods of estimating the amount of goodwill that exists in a business in negotiations leading up to its sale C. Calculate the discounted value of 'super-profits' which are the difference between the expected annual operating profit and normal profit D. Calculate the difference between the price paid for the business and the fair value of the identifiable net assets acquired