A, B and C were partners in a firm sharing profits and losses in the ratio of `2:2:1`. The capital balance are Rs. 50,000 for A, Rs. 70,000 for B, Rs. 35,000 for C. B decided to retire from the firm and balance in reserve on the date was Rs. 25,000. If goodwill of the firm was valued at Rs. 30,000 and profit on revaluation was Rs. 7,500 then, what amount will be payable to B?

Options

A. Rs. 70,820
B. Rs. 76,000
C. Rs. 75,000
D. Rs. 95,000

Answer

D