Cor-Eng Partnership Was Formed on January 2,20X1

Cor-Eng Partnership was formed on January 2,20X1.Under the partnership agreement,each partner has an equal initial capital balance accounted for under the goodwill method.Partnership net income or loss is allocated 60% to Cor and 40% to Eng.To form the partnership,Cor originally contributed assets costing $30,000 with a fair value of $60,000 on January 2,20X1,while Eng contributed $20,000 in cash.Drawings by the partners during 20X1 totaled
$3,000 by Cor and $9,000 by Eng.Cor-Eng's 20X1 net income was $25,000.Eng's initial capital balance in Cor-Eng is

A) $25,000
B) $20,000
C) $60,000
D) $40,000