Callie is admitted to the Adams & Beal Partnership under the goodwill method. Callie contributes cash of $40,000 and non-cash assets with a market value of $60,000 and book value of $45,000 in exchange for a 20% ownership interest in the new partnership. Prior to the admission of Callie, the capital of the existing partnership was $250,000 and an appraisal showed the partnership net assets were fairly stated. Adams and Beal shared profits and losses at a ratio of 70/30, respectively. What is the correct amount of goodwill distributed to Beal if goodwill is recognized by old partners only?

A. $60,000

B. 50,000

C. 45,000

D. None of the above