Why Might Chief Executives React Very Positively to Current Goodwill

Why might chief executives react very positively to current goodwill accounting?

A) Goodwill increases in value.
B) Goodwill is amortized creating expenses that reduce net income, enabling a company to pay less income tax.
C) Its amortization increases earnings per share.
D) Goodwill is no longer amortized so income is greater than prior accounting requirements.