问题如下：
Based on Exhibit 2, the goodwill included in Topmaker’s purchase of Rainer is:
选项：
A.$21 million.
B.$60 million.
C.$99 million.
解释：
B is correct. The goodwill in Topmaker’s $300 million purchase of Rainer’s common shares using the equity method is $60 million and is calculated as follows:
解析：考点是equity method下goodwill的计算。goodwill=acquisition cost-fair value of net identifiable assets=300-15%*1600=60
这道题，没说是full GW还是partial GW,是不是不太严谨？如果是full GW，应该是300/0.15-1600=400，只不过算出来没答案选而已。
