When Elsa Martin Withdrew from Lewis, Martin, Noll & Ordway

When Elsa Martin withdrew from Lewis, Martin, Noll & Ordway LLP on January 31, 2006, she was paid $80,000, although her capital account balance was only $60,000. The four partners shared net income and losses equally. The journal entry of the partnership to record Martin's withdrawal on January 31, 2006, preferably should include a debit of:

A) $6,667 to Lewis, Capital
B) $20,000 to Goodwill
C) $80,000 to Goodwill
D) $80,000 to Martin, Drawing