Please answer and provide an explanation

With respect to goodwill and acquired intangibles, which of the following is most accurate concerning their treatment in computing ROIC when measuring the competiveness of the underlying business of a company? a. Remove goodwill but not acquired intangibles from the computation. Ob. Remove neither goodwill nor acquired intangibles from the computation. c. Remove both goodwill and acquired intangibles from the computation. Od. Remove acquired intangibles but not goodwill from the computation