A, B, C were partners sharing profits in the proportion of 1/2, 1/3 and 1/6 respectively. On 31st March 1997 their capital stood as follows: A Rs. 4,00,000, B Rs. 3,00,000, C Rs. 2,50,000. A sum of 1,20,000, also appeared as reserve fund in their balance sheet on this date. B retire on this date when the goodwill of firm was valued at Rs. 1,80,000. Profit and loss adjustment account prepared on that date without taking goodwill and reserve fund into consideration showed a net profit of Rs. 28,500. The net amount payable to B will be: A B C D Rs. 3,82,500 Rs. 4,09,500 Rs. 3,63,800 Rs. 4,04,000