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B is corrent. Under the goodwill method, the difference between the total identifiable assets (tangible portion of equity) and the value of the partnership is recorded as goodwill upon admission of a new partner. West is investing $36,000 for a 1/5 interest in the partnership. Therefore, $36,000 represents 1/5 of the value of the equity of the new partnership ($36,000 ÷ 1/5 = $180,000). The tangible portion of the equity is $156,000 ($80,000 + $40,000 + $36,000). Thus, the total implied goodwill is $24,000 ($180,000 – $156,000).
A is incorrect. Under the goodwill method, the difference between the total identifiable assets (tangible portion of equity) and the value of the partnership is recorded as goodwill upon admission of a new partner. West is investing $36,000 for a 1/5 interest in the partnership. Therefore, $36,000 represents 1/5 of the value of the equity of the new partnership ($36,000 ÷ 1/5 = $180,000). The tangible portion of the equity is $156,000 ($80,000 + $40,000 + $36,000). Thus, the total implied goodwill is $24,000 ($180,000 – $156,000). 
A is incorrect. Under the goodwill method, the difference between the total identifiable assets (tangible portion of equity) and the value of the partnership is recorded as goodwill upon admission of a new partner. West is investing $36,000 for a 1/5 interest in the partnership. Therefore, $36,000 represents 1/5 of the value of the equity of the new partnership ($36,000 ÷ 1/5 = $180,000). The tangible portion of the equity is $156,000 ($80,000 + $40,000 + $36,000). Thus, the total implied goodwill is $24,000 ($180,000 – $156,000). 
D is incorrect. Under the goodwill method, the difference between the total identifiable assets (tangible portion of equity) and the value of the partnership is recorded as goodwill upon admission of a new partner. West is investing $36,000 for a 1/5 interest in the partnership. Therefore, $36,000 represents 1/5 of the value of the equity of the new partnership ($36,000 ÷ 1/5 = $180,000). The tangible portion of the equity is $156,000 ($80,000 + $40,000 + $36,000). Thus, the total implied goodwill is $24,000 ($180,000 – $156,000).