Comprehension Passage
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 1 : 4. Following information is also provided:
| Book Value (₹) | Revalued figure (₹) | |
| Machinery | 25,00,000 | 27,00,000 |
| Land | 10,00,000 | 50,00,000 |
| Computers | 2,50,000 | 50,000 |
| 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 :
1
₹54,000; ₹36,000
2
₹2,16,000; ₹1,44,000
3
₹18,000; ₹72,000
4
₹72,000; ₹18,000