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If Goodwill Is Traceable to the Incoming Partner, the New

Question 16

Multiple Choice

If goodwill is traceable to the incoming partner, the new partner's capital balance equals


A) the fair market value of consideration paid by the incoming partner
B) the book value of the older partnership divided by the existing partners' ownership percentage in the new partnership minus the book value of the old partnership.
C) incoming partner's ownership percentage multiplied by the capital of the new partnership
D) none of the above.

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