Mgungundlovu Plumbers, specialising in plumbing services and material supplies within the uMgungundlovu District Municipality, is a partnership originally established between Mkhuzeni and Akezwa. The partners have been shating profits and losses on an equal basis. On July $30,2023,$ the following data was extracted from the partnership's financial records:

EXTRACT of given information for Mgungundlovu Plumbers

$\backslash$table$[[$Capital $-$ Mkhuzeni,$149,000],[$Current account $-$ Mkhuzeni $($Dr$),57,400],[$Capital $-$ Akezwa,$122,500],[$Current account $-$ Akezwa $($Cr$),21,000]]$

Additional information

The partners needed special skills and experience with the latest leak detection technology and went out to seek a suitable partner to join the business. After a long search and interactions with various individuals, they resolved to welcome a new partner, Kahle, into the business commencing September $1,2023.$

To acquire a $20\%$ interest in the net assets of Mgungundlovu Plumbers, Kahle is set to contribute:

Leak detection equipment worth R $19500$

ii$.$ Nissan NP$200$ Bakkie valued at R $55500$

iii. Bespoke Analysis Software worth R $18000$

iv$.$ Cash R$25300$

Before Kahle's admission, the existing partners consented to cede a combined $20\%$ of their entitlement to the partnership's profits or losses to Kahle, allocated in a $3$:$1$ ratio between them.

A comprehensive revaluation of all other assets was conducted before Kahle joined the partnership and after the revaluation, a profit of R$62300$ was accurately calculated.

Which one of the following alternatives represents the new profit$-$sharing ratio after the admission of Kahle into the new partnership?

a$.2$:$1$:$2$

b$.2$:$3$:$1$

c$.2$:$2$:$1$

d$.3$:$2$:$1$