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 ₹60000 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 i.e. C.

Old ratio 3:2:1
New ratio after B retirement 1:1
C gain = 1/2-1/6
          = 2/6
          = 1/3
A gain = 1/2-3/6
          = 0 means A will not get any gain.