If A guarantees minimum profit to B from whose account will Bs deficiency be deducted?

Correct answer: From As account

A minimum-profit guarantee promises a partner that he or she will receive at least a specified amount. If the partner’s actual share of profit is less than the guaranteed amount, the difference is called the deficiency. The partner who gives the guarantee must bear this shortfall, unless the agreement states another arrangement.

Here, A has guaranteed B’s minimum profit. Therefore, if B receives less than the guaranteed amount, the deficiency is deducted from A’s share of profit. It is not deducted from B’s own account, because that would defeat the purpose of the guarantee. Bank and stock accounts are also unrelated to this adjustment. Hence option A is correct.