Assume That the Capital of an Existing Partnership Is $130,000

Assume that the capital of an existing partnership is $130,000 and that existing assets are overvalued by $10,000. If an incoming partner acquires a 25% interest in the partnership for $37,000, goodwill traceable to the incoming partner is ____.

A) $2,250
B) $9,667
C) $3,000
D) $5,000