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请问一个LEVEL 1 的题目

Test 5  t48

请问这一题具体应该怎么做啊?是应该选C还是选B啊?多谢!

 

Black ,inc. has just purchased a subsidiary that is estimated to have goodwill of $500000. black will amortize this goodwill for the maximum number of years allowed.  What is the amount of the annual amortization for this goodwill?

A $20000

B $12500

C goodwill is an intangible asset and cannot be amortized

D $25000

选C

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