In a 3-player game, opponent A goaded my creature and opponent B controls Ghostly Prison. What are my options?
When a creature is goaded, two attacking requirements are created for it until the next turn of the goad effect’s controller:
The creature must attack each combat if able.
The creature must attack a player other than the goad effect’s controller if able.
When a player declares attackers, they have to fulfill as many attacking requirements as possible without violating any attacking restrictions.
Ghostly Prison creates an attacking restriction unless the creature’s controller chooses to pay 2. This payment can’t be forced in any way, so if the creature’s controller chooses not to pay, then attacking Ghostly Prison’s controller isn’t allowed.
Let’s assume that each of A and B also control a planeswalker and look at the various ways the goaded creature can attack:
If you don’t attack at all with the creature, you’re fulfilling neither of the attacking requirements.
If you attack player A, you’re fulfilling the first requirement but not the second.
If you attack player A’s planeswalker, you’re fulfilling the first requirement but not the second.
If you attack player B and don’t pay for Ghostly Prison, you’re violating an attacking restriction but fulfilling both requirements.
If you attack player B and pay for Ghostly Prison, you’re fulfilling both requirements.
If you attack player B’s planeswalker (for which you don’t have to pay for Ghostly Prison), you’re fulfilling the first requirement but not the second.
Attacking player B and not paying for Ghostly Prison isn’t an option because it violates an attacking restriction, so this option is discarded.
There’s only one option that fulfills both requirements without violating any restrictions, but to fulfill it, you have to choose to pay for Ghostly Prison, which you’re not required to do. You’re absolutely allowed to choose to pay and then attack B if you want to, though.
Not attacking at all isn’t an option because all of the other options fulfill more attacking requirements than this, so it’s not a legal choice.
All of the other remaining choices each fulfill one of the two requirements and so if you don’t want to pay for Ghostly Prison you have to choose to attack any planeswalker or player A.