Use the Following Additional Information to Answer Questions Bellow

Use the following additional information to answer Questions bellow :
Now assume Gustafson paid $90,000 for a 20% interest in partnership capital.
-If the goodwill method is used to record the admission of Gustafson, goodwill will be recorded on the books of the partnership in the amount of:

A) $0
B) $16,250
C) $20,000
D) $18,750