Which of the Following Is False Regarding the Valuation of Goodwill

Which of the following is false regarding the valuation of goodwill?

A) U.S.accounting standards require that goodwill be specifically identified with an operating segment or a reporting unit.
B) By definition,acquired parts of the business (or goodwill) must be sufficiently identifiable so that they can be managed as a unit or may be separately identified and sold as a unit.
C) Goodwill is tested for impairment quarterly.
D) Goodwill is the excess of the purchase price over the fair market value of the acquired company's tangible assets,identifiable intangible assets,and liabilities.