Which of the following statements regarding goodwill is false? Select one: a. Goodwill is never amortized for financial reporting purposes. b. A company must review its goodwill for impairment annually. c. A company records goodwill at the time that it acquires another company or at the time it determines that material intellectual capital exists in its employees. d. A company must review its goodwill for impairment whenever events or changes in circumstances occur that would more likely than not reduce the fair value below its carrying value.