Callie is admitted to the Adams & Beal Partnership under the goodwill method. Callie contributes cash of $20,000 and non-cash assets with a market value of $30,000 and book value of $15,000 in exchange for a 20% ownership interest in the new partnership. Prior to the admission of Callie, the capital of the existing partnership was $130,000 and an appraisal showed the partnership net assets were fairly stated. Adams & Beal shared profits and losses at a ratio of 80/20, respectively. Which of the following goodwill amounts would be recorded? A. $25,000 to Callie capital B. $70,000 to Callie capital C. $14,000 decrease to Beal capital D. $56,000 increase to Adams capital