The bank has a foreign trade subsidiary and a trader has hid losses. The subsidiaries were not audited and the losses were hidden in the false goodwill entries. The bank later went on the US public exchange. After $23$ years, the goodwill was written off. Which of the following is true?

A$)$ The whistleblower statute will apply to the bank since it is a continuous fraud.

B$)$ The bank will need to disclose the goodwill write off as a correction of error.

C$)$ The bank's goodwill write$-$off will be supported by the enterprise value and the write off should be based on a decline in value overall.