A and B are partners sharing profits in the ratio of 3 : 2. They admit C into the partnership with `(1)/(4)`th share in future profits. The new profit sharing ratio is 5 : 4 : 3. The firm's goodwill on C's admission was valued at Rs.1,44,000. But C could not bring any amount for goodwill in Cash. Credit will be given to :

Options

A. A Rs.80,000, B Rs.64,000
B. A Rs.20,000, B Rs.16,000
C. A Rs.1,05,600, B Rs.38,400
D. A Rs.26,400, B Rs.9,600