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