On Acquisition of the Investment in Associate,any Excess Between the Cost

On acquisition of the investment in associate,any excess between the cost of the investment and the investor's share of the net fair value of the associate's identifiable assets and liabilities is accounted for as:

A) goodwill relating to an associate and amortised over the period of economic benefits.
B) goodwill relating to an associate included in the carrying amount of the investment and amortisation is not permitted.
C) income in the determination of the investor's share of the associate's profit or loss in the period in which the investment is acquired.
D) expense in the determination of the investor's share of the associate's profit or loss in the period in which the investment is acquired.
E) None of the given answers.