Because Good Will Is Amortized Over 15 Years for Tax

Because good will is amortized over 15 years for tax purposes, but is not amortized for financial reporting:

A) ​impairment of goodwill will result in a deferred tax liability.
B) ​there are no deferred tax implications.
C) ​a deferred tax liability results from amortization which will not be utilized until goodwill is impairment adjusted or the company is later sold.
D) ​a subsidiary will include any goodwill amortization the parent deducts in its taxable income.