The following is the balance sheet for A and B on 1/1/2020 : cash :4,000 , other assets 6000 , AP $3000 , A,capital :4000 , B,capital :3000 A and B share profits and losses 40% , 60% respectively .At that date C is admitted as a new partner for 25% interests in partnership ,he purchases 25% interests from each for 2000 paid directly to A and B. capital balance to C under goodwill:

Select one:

a. 2250

b. 1750

c. 3000

d. 2000