A, B and C are partners in a firm sharing profit/loss in the ratio of `2:2:1`. On March 31,2019, C died. Accounts are closed on Dec., 31 every year. The sales for the year 2018 was Rs. 6,00,000 and the profits were Rs. 60,000. The sales for the period from Jan. 1, 2019 to March 31,2019 were Rs. 2,00,000. The share of deceased partner in the current year's profits on the basis of sales is :

Options

A. Rs. 20,000
B. Rs. 8,000
C. Rs. 3,000
D. Rs. 4,000

Answer

D