Which of the following statements best describes how goodwill is measured?

a$.$ Acquisition price $$ Goodwill $=$ Fair value of net tangible assets

b$.$ Acquisition price $$ Fair value of net tangible assets $=$ Goodwill

c$.$ Acquisition price $$ Fair value of net tangible assets $$ Fair value of identifiable intangible assets $=$ Goodwill.

d$.$ Acquisition price $$ Book value of net assets $=$ Goodwill