What would lead to Company A recording Goodwill on their own Balance Sheet? A. An appraiser determines that Company A is worth more than its financial statements report. B. Company A buys another company and pays more for it than the fair value of the total assets less the fair value of the liabilities of that company. C. Company A is sold to another company for more than the financial statements say it is worth. D. none of the listed choices. E. Company A improves their reputation for increased attention to social responsibility.