A and B contribute Rs. 1,00,000 and Rs. 60,000 respectively in a partnership firm by way of capital on which they agree to allow interest @ 8% p.a. Their profit and loss sharing ratio is 3 ∶  2. The profit at the end of the year was Rs. 2,800 before allowing interest on capital. If there is a clear agreement that interest on capital will be paid even in case of loss, then B's share will be: