Which of the Following Best Describes 'Negative Goodwill

Which of the following best describes 'negative goodwill'?

A) Where the market value of a business is less than the value of the underlying net assets of the business
B) Where the market value of a business equals the value of the underlying net assets of the business
C) Where the market value of a business is more than the value of the underlying net assets of the business
D) Where the asset is not a going concern and the assets are written down to their realisable value