Mr and Mrs Schulte Paid a $750,000 Lump-Sum Price to Purchase

Mr and Mrs Schulte paid a $750,000 lump-sum price to purchase a business. At date of purchase, the appraised FMVs of the balance sheet assets were:
Accounts receivable $ 38,000
Inventory 415,000
Fixtures and equipment 147,000
$ 600,000
Which of the following statements is true?

A)  The Schultes must allocated the $750,000 cost to the balance sheet assets based on the assets' relative FMV.
B)  The Schultes must capitalize $150,000 of the cost to nonamortizable goodwill.
C)  The Schultes may deduct $150,000 of the cost as business goodwill.
D)  None of the above is true.