Which of the following emphasizes parts of sentences

Purchased goodwill represents

a. excess of price paid over fair value of net assets obtained in a combination. b. excess of price paid over the book value of the net assets obtained in a combination. c. the difference in the aggregate amount of the market prices of the stock of the combining companies. d. a tangible asset.

In IS Auditor should be involved in:

A. observing tests of the disaster recovery plan B. developing the disaster recovery plan C. maintaining the disaster recovery plan D. reviewing the disaster recovery requirements of supplier contracts.