A and B started a business by investing ₹1,00,000 each. After 4 months, A left the business and C joined the business with ₹2,00,000 at the same time. The annual profit sharing is calculated on the bases of total investment of respective partners. The share of B in an annual profit of ₹24,000 is :

₹9,000

The correct answer is Option (2) → ₹9,000

A's investment = 1,00,000 × 4 (months) = 4,00,000

B's investment = 1,00,000 × 12 = 12,00,000

C's investment = 1,00,000 × 8 = 8,00,000

Total investment = 4,00,000 + 12,00,000 + 8,00,000 = 32,00,000

B's ratio of profit = $\frac{B's\, investment}{Total\, investment }$

∴ B's share of profit = $\frac{12,00,000}{32,00,000}×24,000$

$=\frac{3}{8}×24,000$

$=9,000$