Read the following passage and answer the question.

In a partnership firm, A B, and C are partners sharing profits and losses in the ratio of 3:2:1. Their capitals were of ₹1,00,000, ₹2,00,000 and ₹50,000 respectively. On August 2nd, 2021, B died. A and C decided to give the share of B to his executive on 5th August. Sales and profits for the previous year were ₹5,00,000 and ₹3,00,000 respectively, whereas the sale of the firm till the date of B's death was ₹3,00,000. Goodwill of the firm was revalued at ₹2,40,000. The firm follows the financial accounting year.

Calculate the sacrificing/gaining ratio.

3:1 Gaining Ratio

The correct answer is option 3- 3:1 Gaining Ratio.

Old ratio = 3:2:1
New ratio after death of B = 3:1
Gained share = New share - Old share

A = 3/4 - 3/6
   = (9-6)/12
   = 3/12

C = 1/4 - 1/6
   = (3-2)/12
   = 1/12

Gaining ratio = 3/12 :1/12
                     = 3:1