Concept:The extra amount paid above the value of identifiable assets is called goodwill.
Explanation:When a buyer purchases a business, the purchase price is compared with the net assets acquired.
Net assets are calculated as total assets minus liabilities.
If the purchase price is more than the net assets, the excess is treated as goodwill.
This excess represents the value of the business’s reputation, customer base, or earning capacity.
Therefore, the correct option is goodwill.
Answer:B. goodwill