Cost accounting

hello,
Please answer whether true or false the following questions with brief reasons:
(a) Goodwill is a fictitious asset.
(b) Partly paid-up preference shares can be redeemed.
(c) Dividend can be paid on calls in advance.
(d) In the final accounts of a joint-stock company, provision for income-tax for the current year is shown as an appropriation of profits.
(e) Goodwill arising on an amalgamation in the nature of merger represents a payment made by the acquirer in anticipation of future economic benefits.
thank you,