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 information provided in the case study, calculate Sonam's sacrifice or gain.

$\frac{4}{10}$ Gain

The correct answer is option (4) : $\frac{4}{10}$ Gain.

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

Sonam sacrifice = Old share -New share
                        = 2/10 - 3/5
                        = (2-6)/10
                        = -4/10

As this 4/10 is negative means Sonam gains by 4/10