Read of the following case study and answer question.

Deepali, Nimisha and Sonam were partners in a firm sharing profits in the ratio of 5 : 3 : 2. Nimisha retired and the new profit sharing ratio between Deepali and Sonam was 2 : 3, On Nimisha's retirement, the goodwill of the firm was valued at ₹1,20,000.

From the above information, calculate share of Deepali's sacrifice or gain.

$\frac{1}{10}$ Sacrifice

The correct answer is option (1) : $\frac{1}{10}$ Sacrifice.

Old ratio = 5:3:2 (Deepali, Nimisha and Sonam)
New ratio = 2:3 (Deepali and Sonam)

Deepali sacrifice = Old share -New share
                        = 5/10 - 2/5
                        = (5-4)/10
                        = 1/10