To be perfectly clear, I like both of these companies as long-term investments, and I actually own both in my personal portfolio. My goal here is not to determine whether Bank of America (NYSE: BAC) or Goldman Sachs (NYSE: GS) is the better company. Rather, I want to determine which is the best one to buy now. To make this determination, we’ll have to look at a few things: valuation, profitability, and risk.