G, H and P are partners. On retirement of G, the goodwill already appears in the Balance Sheet at $\text{Rs. }24,000$. The goodwill will be written-off:

1. A
   By debiting all partners' capital accounts in their old profit sharing ratio
2. B
   By debiting remaining partners' capital accounts in their new profit sharing ratio.
3. C
   By debiting retiring partners' capital accounts from his share of goodwill.
4. D
   By debiting retiring partners' capital accounts in gaining ratio.