_____ Diller Decided to Withdraw from the Partnership

_____ Diller decided to withdraw from the partnership. Diller's share of the partnership profits and losses was 25%. Upon withdrawing from the partnership, Diller was paid $91,000 in final settlement for his interest. The total of the partners' capital accounts before recognition of partnership goodwill prior to Diller's withdrawal was $370,000. After Diller's withdrawal, the remaining partners' capital accounts, excluding their share of goodwill, totaled $310,000. The total agreed-upon goodwill of the firm is:

A) $15,000
B) $31,000
C) $60,000
D) $124,000
E) $240,000