On December 31, 20X4, Alan and Dave are partners with capital balances of $80,000 and $40,000, and they share profit and losses in the ratio of 2:1, respectively. On this date, Scott invests $36,000 cash for a 20 percent interest in the capital and profit of the new partnership. The partners agree that the implied partnership goodwill is to be recorded simultaneously with Scott’s admission. The firm’s total implied goodwill is

a. $4,800.

b. $6,000.

c. $24,000.

d. $30,000.