On December 31, 2020, Ahmad and Daher are partners with capital balances of $80,000 and $40,000, and they share profits and losses in the ratio of 2:1, respectively. On this date, Samer invests $37,500 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 Samers admission. The firms total implied goodwill is

a.

$4,800.

b.

$30,000.

c.

$24,000.

d.

$6,000.