Atold Corporation Reports Goodwill of $40 Million on Acquisition of Benholm

Atold Corporation reports goodwill of $40 million on acquisition of Benholm Company. Subsequently, Atold learns that one of Benholm's buildings has increased in value by $4 million. How is this reported, if the information is discovered (1) within the measurement period, and (2) after the measurement period is over?

A) Decrease in goodwill ,Gain on income statement
B) Increase in goodwill ,Not reported
C) Decrease in goodwill ,Not reported
D) Increase in goodwill ,Gain on income statement