S Is Selling a Shoe Repair Shop This Spring and Is

S is selling a shoe repair shop this spring and is unsure how to word the sales agreement to his best advantage.The price he is to receive exceeds the fair market value (FMV) of all identifiable net assets.Also, the purchaser insists on a non-competition arrangement.S would be best served by

A) Allocating all amounts in excess of FMV to the non-competition clause
B) Allocating all amounts in excess of FMV to goodwill
C) Allocating 50 percent of excess amounts to the non-competition clause and 50 percent to goodwill
D) Allocating 25 percent of excess amounts to the non-competition clause and 75 percent to goodwill