A, B and C are partners with profit sharing ratio 4 : 3 : 2. B retires and goodwill was valued Rs1,08,000. 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

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 = 108000
B' share of goodwill = 108000 X 3/9 = ₹36000
₹36000 is distributed between A & C in their gaining ratio which makes it to ₹19,500 for A and 16,500 for C.