Palit Buys Quincy's Partnership Interest in the Q-R-S Partnership

Palit buys Quincy's partnership interest in the Q-R-S partnership. Quincy thus retires, leaving Reale and Susien as Palit's co-partners. Prior to Palit entering the partnership, Quincy, Reale, and Susien split profits and losses equally. Palit pays $75,000 for Quincy's capital which, at the time, totaled $60,000. No revaluation of partnership assets or liabilities occurs at the time. In recording this event on the partnership books

A) Goodwill is booked based on the book value/fair value difference.
B) $7,500 bonuses are added to Reale and Susien capital.
C) $5,000 bonuses are added to Quincy, Real, and Susien capital.
D) Palit capital is created in the amount of $60,000.