Which of the following concerning the amortization of goodwill for tax purposes is incorrect?

Multiple choice question.

Goodwill acquired by a corporation in a taxable asset acquisition is recovered over $180$ months for tax purposes.

Amortized goodwill generated in an asset purchase can create either a favorable or unfavorable book$-$tax difference.

Book goodwill does not always have a corresponding tax basis.

Goodwill acquired by a corporation in a stock purchase transaction is recovered over $180$ months for tax purposes.