Given a text T, and several options, according to the question posed in the text T to choose the most appropriate option from the options as the answer, please directly output the most appropriate option, do not need to output the explanation.

Under US GAAP, when assets are acquired in a business combination, goodwill most likely arises from:
Option A:contractual or legal rights.
Option B:assets that can be separated from the acquired company.
Option C:assets that are neither tangible nor identifiable intangible assets.

Answer: C