The partnership of Liam, Noah, and Oliver has been in business for 25 years. On February 11th, 2021, Liam decides to retire. The partnership balance sheet is updated and reports the following capital balances for each partner at February 11th, 2021: Liam Capital $ 120,000 Noah, Capital 200,000 Oliver, Capital 150,000 Liam, Noah, and Oliver share profits and losses in the ratio of 5:3:2. Assume that Liam receives $150,000 of partnership cash upon retirement, how much is the partnership's book value after Liam retires if partnership goodwill attributable to all partners is recorded? (Hint: We need to figure out how much is the total amount of goodwill before making payment to Liam. I showed you an easier way to calculate remaining book value in class.) A. $380,000 B. $410,000 C. $350,000 D. $320,000