What Is the Accounting Treatment for Goodwill That Is Consistent

What is the accounting treatment for goodwill that is consistent with AASB 112 Income Taxes?

A) treated as a deductible expense in the year of recognition
B) treated as a non-deductible expense in the year of recognition and subsequent periods
C) the difference between the carrying amount and the tax base results to a taxable temporary difference
D) the difference between the carrying amount and the tax base results to a deductible temporary difference