What Is the Accounting Treatment for Goodwill That Is Consistent

What is the accounting treatment for goodwill that is consistent with AASB 112 "Income Taxes"?

A) Treated as a deductible expense in the year of recognition.
B) Treated as a non-deductible expense in the year of recognition and subsequent periods.
C) The difference between the carrying amount and the tax base results to a taxable temporary difference.
D) The difference between the carrying amount and the tax base results to a deductible temporary difference.
E) The deductible temporary difference results to a deferred tax asset.