Based on following, answer the question.

Amrita and Kalyani are partners sharing profits in the ratio of 3:2. They decided to expand the business by admitting Suraj as new partner for 1/4th share. Suraj's share of goodwill is valued at ₹90,000 for which he compensated Amrita and Kalyani in the ratio of 1:4. Following information is also provided:

 Workmen Compensation Fund  ₹5,00,000. Claim against workmen compensation is ₹2,00,000 and goodwill appeared in the books at ₹60,000.

What is Amrita's share in workmen's compensation fund?

₹1,80,000

The correct answer is option 2- ₹1,80,000.

Workmen Compensation Fund = ₹5,00,000.
Claim against workmen compensation = ₹2,00,000.
Excess of fund after claim is = 5,00,000 -2,00,000
                                            =  ₹3,00,000

This will be distributed in old ratio.
Amrita's share = 3,00,000 x 3/5
                       = ₹1,80,000