The goodwill resulting from the acquisition of Subsidiary Z by Parent A is calculated as 86,000. In addition to the residual amount calculated under the acquisition method, what incremental information is Parent A required to disclose about the amount recognized as goodwill?

A qualitative description of the factors that make up the amount recognized as goodwill (i.e., the synergies expected to be realized from the acquisition).

A qualitative description of the factors that make up the amount recognized as goodwill (i.e., the synergies expected to be realized from the acquisition) and the portion of goodwill that is deductible for tax purposes.

A qualitative description of the factors that make up the amount recognized as goodwill (i.e., the synergies expected to be realized from the acquisition), the portion of goodwill that is deductible for tax purposes and the time period over which tax deductible goodwill will be amortized.

The portion of goodwill that is deductible for tax purposes and the time period over which tax deductible goodwill will be amortized.