The following statement is true regarding goodwil, except: Select one: a. Goodwill arising from a business combination is the difference between the purchase price and the fair value of the net assets of the entity acquired. b. The costs of internally generated goodwill cannot be reliably measured. c. MFRS 138 allows the recognition of internally-generated goodwill d. Internally generated goodwill is not an identifiable resources controlled by the entity