A, B & C are partners sharing profits and losses in the ratio of 3:2:1. B decides to retire and the goodwill of the firm is valued at ₹60,000 on the retirement. The remaining partners decide to share the future profits and losses equally. Which partner gains on B's retirement?

C

The correct answer is option 2- C.

Old ratio 3:2:1
New ratio after B retirement 1:1

Gained share = New share - Old share

C gain = 1/2-1/6
          = (3-1)/6
          = 2/6
          = 1/3

A gain = 1/2-3/6
          = (3-3)/6
          = 0/6
          = 0 means A will not get any gain.

Thus, only C gains.