RD formed a partnership on February 10, 20X9. R contributed cash of $150,000, while 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? A) B) C) D) Total Capital $450,000 $330,000 $300,000 $270,000 R, Capital $270,000 $198,000 $180,000 $162,000 O Option D O Option Option A O Option B