Under the Acquisition Method of Accounting for a Business Combination

Under the acquisition method of accounting for a business combination, goodwill is equal to

A) The acquired company's ability to generate excess profits.
B) The excess of the cost of the acquisition plus the fair value of the noncontrolling interest over the fair value of the acquiree's net assets.
C) The excess of the cost of the acquisition over the fair value of the acquiree's net assets.
D) The excess of the fair value of acquiree's net assets over the cost of acquisition.