Gobind, Hari and Pratap are partners. On retirement of Gobind, the go…

The correct answer is Option (1) → by debiting all partners' capital accounts in their old profit sharing ratio.

Goodwill already in the balance sheet was built up while all the partners, including the retiring one, were together, in their old ratio. So before the retiring partner's share is adjusted, the existing goodwill is written off among all partners in the old ratio:

All Partners' Capital A/cs     Dr. (old ratio)
    To Goodwill A/c

The gaining ratio and the new ratio are used for adjusting the retiring partner's share of goodwill, not for writing off goodwill already in the books.