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.

Goodwill brought by Suraj will be distributed as:

₹18,000; ₹72,000

The correct answer is option 3- ₹18,000; ₹72,000.

Goodwill is distributed in the ratio of  1:4
Suraj's share in goodwill is ₹90,000
So, ₹90,000 is distributed in ratio of 1:4
Amrita share = 90,000 x 1/5
                     = ₹18,000
Kalyani share = 90,000 x 4/5
                      = ₹72,000