When a parent company acquires a subsidiary, the amount paid for goodwill is equal to the amount paid by the parent company for its shares in the subsidiary company, less:

When a parent company acquires a subsidiary, the amount paid for goodwill is equal to the amount paid by the parent company for its shares in the subsidiary company, less: a. The nominal value of those shares b. The market value of those shares c. The nominal value of those shares plus the parent's stake in the subsidiary's reserves d. The market value of those shares plus the parent's stake in the subsidiary's reserves