A and B invested Rs. 60,000 and Rs. 40,000 respectively for 12 months. A take 10% of the profit for managing. The remaining profit of Rs. 90,000 is divided based on capital. What is B’s share?

Correct — A.
The stem splits the remaining Rs. 90,000 by capital, after A's 10% for managing.

Capital ratio: 60,000 : 40,000 = 3 : 2 (both for 12 months)
B's fraction: 2 ÷ (3 + 2) = 2⁄5
B's share: 90,000 × 2⁄5 = Rs. 36,000 → option (a)

Why the others are wrong

• (b)
  Rs. 30,000 — Rs. 30,000 is one-third of 90,000, which would need a capital ratio of 2 : 1. The ratio is 3 : 2, so B's fraction is 2⁄5.
• (c)
  Rs. 40,000 — Rs. 40,000 is 2⁄5 of the whole profit of 1,00,000. A's 10% comes off first; only the remaining 90,000 is shared by capital.
• (d)
  Rs. 35,000 — Rs. 35,000 is 7⁄18 of 90,000, a fraction no 3 : 2 split produces. B's 2⁄5 of 90,000 is 36,000.

In a partnership, profit is shared in the ratio of capital × time. When both partners invest for the same 12 months, time cancels and the capital ratio alone decides the split.

This stem takes A's 10% for managing off the top and states what is left, Rs. 90,000. That is the amount to divide 3 : 2, so the fee itself never needs computing.

Key facts

• Partnership profit is shared in the ratio capital × time
• Equal periods cancel, leaving the capital ratio: 60,000 : 40,000 = 3 : 2
• If 90,000 remains after a 10% cut, the whole profit is 90,000 ÷ 0.9 = 1,00,000

Common traps

• Applying B's 2⁄5 to the whole 1,00,000 profit instead of the remaining 90,000
• Reversing the ratio to 2 : 3 and giving B 3⁄5 of 90,000, which is 54,000, A's share

No directly related past PYQ was found.