The Accounting Profession Does Not Allow the Immediate Write-Off of Goodwill

The accounting profession does not allow the immediate write-off of goodwill. The best reason for this requirement seems to be that

A) goodwill has a useful life like all assets and should be charged as an expense at a normal rate.
B) to write off goodwill immediately would lead to the incorrect conclusion that goodwill has no future service potential.
C) the immediate write-off would cause net income to be much lower than it had been for the company in recent years and comparability would be distorted.
D) because the amortization of goodwill is tax deductible, an immediate write-off serves no useful purpose.