Which of the Following Best Describes the Accounting Concept of Goodwill

Which of the following best describes the accounting concept of goodwill?

A) Goodwill is the amount paid by a purchaser over and above the fair value of the purchased entity's identifiable assets and liabilities.
B) Goodwill is the amount that represents the value of all the intangibles on the company's balance sheet.
C) Goodwill is the value the company adds to its balance sheet to reflect the superior management capabilities existing at the company.
D) Goodwill is the amount paid by a purchaser for superior management capabilities.