Explanation:

- Ratio of sacrifice: When a new partner brings in goodwill, existing partners share it according to the ratio in which they sacrifice their share. This reflects their reduced share in profits and compensates them for the opportunity cost of their sacrifice. Correct Answer

- Old profit sharing ratio: This ratio is used to distribute new profits before the new partner joins, not the goodwill share.

- New profit sharing ratio: This is relevant for future profit-sharing, not for dividing goodwill brought by a new partner.

- Capital ratio: This involves the capital contributions of partners and not applicable when sharing goodwill.