Which Statement Is Correct

Which statement is correct?

A) Current U.S.generally accepted accounting principles (GAAP) allow for the amortization of goodwill to be up to 40 years.
B) Goodwill shall be reduced if impairment is in evidence.
C) Although goodwill amortization amounts can be large in absolute terms,often they are relatively small as compared to net income.
D) Current U.S.GAAP do not allow an immediate write-off of goodwill.
E) Goodwill impairments are included as an extraordinary item on the income statement.