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.

The initial measurement of goodwill is most likely affected by:
Option A:an acquisition’s purchase price.
Option B:the acquired company’s book value.
Option C:the fair value of the acquirer’s assets and liabilities.

Answer: A