James dixon, a partner in an accounting firm, decided to withdraw from the partnership. dixon's share of the partnership profits and losses was 20%. upon withdrawing from the partnership he was paid $74,000 in final settlement for his interest. the total of the partners' capital accounts before recognition of partnership goodwill prior to dixon's withdrawal was $210,000. after his withdrawal the remaining partners' capital accounts, excluding their share of goodwill, totaled $160,000. the total agreed upon goodwill of the firm was
a. $250,000
b. $140,000
c. $160,000
d. $120,000