If a Parent Company Acquires a Majority of the Outstanding

If a parent company acquires a majority of the outstanding preferred stock and common stock of a subsidiary, the amount of goodwill acquired by the parent in the business combination is measured by the cost of the parent's investment assigned to:

A) The preferred stock acquired only
B) The common stock acquired only
C) Both the preferred stock and the common stock acquired
D) Neither the preferred stock nor the common stock acquired