There are two statements marked as Assertion (A) and Reason (R). Mark your answer as per the codes provided below-
Assertion: Karan and Raman are equal partners. They admitted Radhe as a partner and their new profit sharing ratio was 2:2:1. The sacrificing ratio of Karan and Raman is 2:1
Reasoning: The gain or loss on revaluation of each asset and liability is transferred to the capital accounts of the old partners in their old profits sharing ratio.

Assertion (A) is not true but Reasoning (R) is correct.

Sacrificing Ratio will be 1:1 so assertion (A) is not true
The difference in the two sides is revaluation profit or loss. This profit and loss is transferred to current capital accounts of old partners in old profit sharing ratio. So Reason (R) is correct.