A, B & C are partners sharing profits in the ratio of 3:3:4. They decide to share the profits equally. The sacrifice or gain of partners are:

A gains 1/30, B gains 1/30, C sacrifices 2/30

The correct answer is option 1 - A gains 1/30, B gains 1/30, C sacrifices 2/30.

OLD RATIO = 3:3:4 (A, B & C)
NEW RATIO = 1:1:1 (A, B & C)

Sacrifice = Old share - New share

A's sacrifice = 3/10 - 1/3
                  = (9-10)/30
                 = -1/30 (gain)
This figure is in negative means it is a gain.

B's sacrifice = 3/10 - 1/3
                  = (9-10)/30
                 = -1/30 (gain)
This figure is in negative means it is a gain.

C's sacrifice = 4/10 - 1/3
                  = (12-10)/30
                  = 2/30

Thus A & B gains by 1/30 each and C sacrifice by 2/30.