In the Bakersfield partnership, Baker's capital is $75,000, Delta's is $60,000, Able's is $80,000 and Gamma's is $50,000. They share income in a 3:2:5:1 ratio, respectively. Gamma is retiring from the partnership. Gamma is paid $58,000, and all implied goodwill is recorded. What is the total amount of goodwill recorded? Select one: a. $32,000 b. $88,000 c. $80,000 d. $8,000