单选题 SF&P Corporation has created employee goodwill by retirement benefit package. An independent management consultant estimated the value of the goodwill at $3 million. In addition, SF&P recently purchased a patent that was developed by a competitor. The patent has an estimated useful life of five years. Should SF&P report the goodwill and patient on its balance sheet?
goodwill patent
① yes no
② no yes
③ no no