When Admitting a New Partner by Investment, a Bonus to Old

When admitting a new partner by investment, a bonus to old partners

A) is usually unjustified because carrying amounts clearly reflect partnership net worth.
B) is sometimes justified because goodwill may exist and it is not reflected in the accounts.
C) results if the debit to cash is less than the new partner's capital credit.
D) results if the debit to cash is equal to the new partner's capital credit.