Four Years Ago, Bettis Inc

Four years ago, Bettis Inc. paid a $5 million lump-sum price to purchase a business. Bettis allocated $600,000 of the price to goodwill.
-Which of the following statements is true? 

A)  The accounting treatment of the goodwill does not result in any book/tax difference in the current year.
B)  This year, Bettis has a $40,000 unfavorable temporary difference because of the accounting treatment of goodwill.
C)  This year, Bettis has a $40,000 favorable temporary difference because of the accounting treatment of goodwill.
D)  None of the above is true.