What will be the journal entry for the liability that a partner takes responsibility to discharge, at the time of dissolution of partnership firm?

Realisation A/c Dr.
     To Partner’s Capital A/c
(Partners take liability to discharge)

The correct answer is option 3-
Realisation A/c Dr.
     To Partner’s Capital A/c
(Partners take liability to discharge)

For a liability which a partner takes responsibility to discharge-
  Realisation A/c Dr.
     To Partner’s Capital A/c

Realisation account is debited as liabilities is being paid off and partner's capital balance is increased due to responsibility of liability so his capital account is credited.