Leo, Raph, and Mike are partners with capital balances of $50,000, $30,000, and $20,000, respectively. These three partners share profits and losses equally. For an investment of $50,000 cash (paid to the business), Don will be admitted as a partner with a one-fourth interest in capital and profits. Based on this information, which of the following best justifies the amount of Don's investment? A. Don will receive a bonus from the other partners upon his admission to the partnership. B. Don is apparently bringing goodwill into the partnership and his capital account will be credited for the appropriate amount. C. With the amount contributed, Don will be personally liable only to the extent of his capital contribution, but does not have any management authority. D. The book value of the partnership's net assets was less than the fair value immediately prior to Don's investment