A, B & C are partners sharing profits in proportion to their capital. B retired from the firm on 1st April 2021 and the remaining partners decided to carry on the partnership with a profit-sharing ratio of 3:1. At the time of retirement, their capital accounts show balance- A- ₹450000, B- ₹300000, and C ₹150000. There is also a debit balance of P & L A/c of ₹12000. The firm has debtors of ₹100000 on which ₹2000 is made for provision for doubtful debts. The assets and liabilities of the partnership firm are as follows-
Creditors- ₹108000
General reserve- ₹12000
Cash balance- ₹80000
Stock- ₹90000
Machinery- ₹240000
Land- ₹500000

Goodwill of the firm is fixed at ₹180000. What will be the share of B's goodwill?

₹60000

Capital accounts balance- A- ₹450000, B- ₹300000, and C ₹150000.
So the ratio is 45:30:15 or 3:2:1
Goodwill= ₹180000
B's share= 180000*2/6=₹60000