The release of AASB 138 has had what impact on the methods of amortizing goodwill?  

A. The choice to use the inverted sum-of-digits method was phased out over a period of 15 years, to be replaced by straight-line depreciation.

B. The option to amortize goodwill was removed and replaced with annual impairment testing.

C. Entities were given the option of continuing to amortize goodwill or subject it to impairment testing each year.

D. All entities were required to amortize goodwill over 20 years using the straight-line method to allow comparisons.