On Acquisition of the Investment in Associate,any Excess of the Investor's

On acquisition of the investment in associate,any excess of the investor's share of the net fair value of the associate's identifiable assets and liabilities over the cost of the investment is accounted for as.....

A) goodwill relating to an associate and amortised over the period of economic benefits.
B) goodwill relating to an associate included in the carrying amount of the investment and amortisation is not permitted.
C) income in the determination of the investor's share of the associate's profit or loss in the period in which the investment is acquired.
D) expense in the determination of the investor's share of the associate's profit or loss in the period in which the investment is acquired.
E) None of the given answers.