The capital balances of the DEF Partnership are as follows:

Danielson	$180,000
Eklund	95,000
Forsberg	150,000
Total	$425,000

The partners' income sharing ratio is: Danielson, 25%; Eklund, 45%; Forsberg, 30%. Gustafson joins the partnership by contributing $125,000 to the partnership for a 20% interest in partnership capital. Assume the partnership's identifiable net assets are carried at amounts approximating fair value. If the goodwill method is used to record the admission of Gustafson, goodwill will be recorded on the books of the partnership in the amount of:

Select one:

A. $ 33,750

B. $200,000

C. $125,000

D. $ 75,000