A, B and C are partners with profit sharing ratio 4 : 3 : 2. B retires and goodwill was valued ₹1,08,000. If A & C share profits in 5 : 3, find out the goodwill shared by A and C in favour of B.

None of the Above

The correct answer is option 4- None of the Above.

Gaining ratio = New ratio - Old ratio
A's gain = 5/8 - 4/9
             = (45-32)/72
             = 13/72
C's gain = 3/8 - 2/9
             = (27-16)/72
             = 11/72
Gaining ratio is 13:11

B's share= 3/9
Goodwill = 1,08,000
B' share of goodwill = 1,08,000 X 3/9
                                = ₹36,000
₹36000 is distributed between A & C in their gaining ratio.

A' s share in goodwill = 36,000 x 13/24
                                  = ₹19,500
C' s share in goodwill = 36,000 x 11/24
                                  = ₹16,500

So, the correct answer is none of the above.