I have a C Corporation client that sold the business in an Asset Sale (they are keeping the empty corporation).  This is probably a stupid question, but where on the 1120 is the sale of the goodwill reported?  Schedule D or Form 4797.  It is business goodwill generated by the company.  In other words the amount of the sale in excess of the FMV of all the assets.  We are attaching the 8594 with all the allocations, but I just don't know where to report the amount allocated to goodwill.

Thanks in advance to anyone who can help