Compare company fair value (B3) with fair value of net assets, excluding goodwill (B4). If B3 is greater than B4, follow Step 3A (Goodwill). If B3 is less than B4, follow Step 3B (Gain). (Goodwill):...

Compare company fair value (B3) with fair value of net assets, excluding goodwill (B4). If B3 is greater than B4, follow Step 3A (Goodwill). If B3 is less than B4, follow Step 3B (Gain).

(Goodwill): Calculate goodwill for B5–D5 by subtracting line 4 from line 3 in columns B–D.