The Partners of Ames, Brod, and Chan LLP Had Capital

The partners of Ames, Brod, and Chan LLP had capital account balances of $75,000, $45,000, add $30,000, respectively, and shared net income and losses equally. For an investment of $75,000 cash, Dell was admitted to the partnership with a 25% interest in capital and net income. Based on this information, which of the following may justify the amount of investment?

A) Dell received a bonus from Ames, Brod, and Chan.
B) Partnership net assets were overvalued immediately prior to Dell's admission to the partnership.
C) The carrying amount of the partnership's net assets was less than their current fair value immediately prior to Dell's admission to the partnership.
D) Dell apparently invested goodwill in the partnership.