Goodwill is:
a. only recorded by the seller of a business.
b. the value of a business as a whole, over and above the value of its net identifiable assets.
c. amortized over the greater of its estimated life or forty years.
d. recorded when created internally through advertising expense.

The value of a business as a whole, over and above the value of its net identifiable assets.

Explanation:

Goodwill arises when a company acquires another entire business. . Goodwill represents assets that are not separately identifiable.  The goodwill represents non tangible future value.

there's 11 people for the 1st position. then, no matter who gets it, there's only 10 left for the second, and then 9 left for the third. 11 x 10 x 9 = 990.   the answer is there are 990 different ways the positions can be filled by these applicants

answer; comparing the additional benefits and costs;