RD formed a partnership on February 10, 20X9. R contributed cash of $150,000, while D contributed inventory with a fair value of $120,000. Due to R's expertise in selling, D agreed that R should have 60 percent of the total capital of the partnership. R and D agreed to recognize goodwill. What is the total capital of the RD partnership and the capital balance of R after the goodwill is recognized?

Select one:

a. Total Capital $450,000; R, Capital $270,000

b. Total Capital $330,000; R, Capital $198,000

c. Total Capital $300,000; R, Capital $180,000

d. Total Capital $270,000; R, Capital $162,000