Concept:The amount for which a business is sold is known as the purchase consideration or simply the consideration.
Explanation:When a business is sold, the buyer and seller agree on a definite amount to be paid by the buyer to the seller.
This agreed amount is called consideration.
Goodwill is an intangible asset that represents reputation, not the actual sale price of the business.
Capital reserve is a reserve created from capital profits, not the amount paid to buy a business.
Therefore, the amount for which a business is sold refers to the consideration received or paid in the transaction.
Answer:D. considerations