Read of the following case study and answer question.

Deepali, Nimisha and Sonam were partners in a firm sharing profits in the ratio of 5 : 3 : 2. Nimisha retired and the new profit sharing ratio between Deepali and Sonam was 2 : 3, On Nimisha's retirement, the goodwill of the firm was valued at ₹1,20,000.

Using the information given in above case study, Nimisha's share of goodwill will be:

₹36,000

The correct answer is option (3) : ₹36,000

Goodwill of the firm = ₹1,20,000
Nimisha share = 1,20,000 x 3/10
                     = ₹36,000