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[单选题]

SF Corporation has created employee goodwill by reorganizing its retirement benefit package. An independent management consultant estimated the value of the goodwill at $2 million. In addition, SF recently purchased a patent that was developed by a competitor. The patent has an estimated useful life of five years. Should SF report the goodwill and patent on its balance sheet?
　Goodwill　　Patent

A.Yes　　　　No

B.No　　　　Yes

C.No　　　　No

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