X and Y are partners Sharing profits in the ratio of 3 : 1. They admit Z as a partner who pays Rs. 4,000 as Goodwill. If the new profit sharing ratio is 2 : 1 : 1 among X, Y and Z respectively, the Goodwill amount will be credited to:

A. X and Y as Rs. 3,000 and Rs. 1,000 respectively

B. X and Y as Rs. 2,000 each

C. X only

D. Y only

Answer: Option C