If Goodwill Is Suggested by the Consideration Paid to a Withdrawing

If goodwill is suggested by the consideration paid to a withdrawing partner,

A) only the goodwill traceable to the withdrawing partner may be recorded.
B) goodwill traceable to the original partnership is allocated among the partners according to their respective interests in capital.
C) the goodwill traceable to the withdrawing partner represents the difference between the partner's capital balance and the consideration he or she receives.
D) none of the above.