Unrecorded assets when taken over by a partner are shown in:

The correct answer is Option (3) → Credit of Realisation Account

An unrecorded asset does not appear in the books, so it was never debited to the Realisation Account. When a partner takes it over, the firm gets value for it, which is a gain on realisation. The entry is Partner’s Capital A/c Dr. To Realisation A/c, so the asset appears on the credit side of the Realisation Account.