USA Medical practice purchase - tax implications

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Hello, I'm in the process of negotiating to purchase a medical practice in FL and the seller has structured the sales allocation as follows:
Assets: $50,000
Restrictive covenant: $25,000
Goodwill: $175,000

From what I've been reading, is it true that I can deduct goodwill (and it must be amortized over 15 years)? Can I also deduct the restrictive covenant? Over what period are assets deducted?
Thanks for any help guys!
 

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