Concept:Goodwill is the extra amount paid over the fair value of the identifiable net assets acquired.Explanation:Purchased goodwill arises when a buyer pays more for a business than the value of its identifiable net assets.Net identifiable assets are calculated as total identifiable assets minus liabilities.So, purchased goodwill is:Purchase Consideration−Net Identifiable AssetsThis extra payment reflects valuable intangible factors like brand reputation and customer loyalty.Therefore, the correct option is the one referring to net identifiable assets.Answer:B. net identifiable assets.