A and B share profits in the ratio 3:2. B is guaranteed minimum profit of ₹30000. Total profit is ₹70000. The guarantee is given by A. What is A's final share?

Correct answer: ₹40000

Direct answer: Option A, ₹40,000. First divide the total profit of ₹70,000 in the ratio 3:2. Total parts are 5. A’s normal share is ₹70,000 × 3/5 = ₹42,000. B’s normal share is ₹70,000 × 2/5 = ₹28,000. B is guaranteed at least ₹30,000, so B has a deficiency of ₹30,000 − ₹28,000 = ₹2,000. The question says A gives the guarantee, so A bears this deficiency. A’s final share is ₹42,000 − ₹2,000 = ₹40,000. Option A is correct. Option B, ₹42,000, is only A’s normal share before meeting the guarantee. Option C, ₹38,000, deducts the deficiency incorrectly or twice. Option D, ₹35,000, has no basis in the 3:2 division or the guarantee adjustment. Check: A ₹40,000 + B ₹30,000 = ₹70,000, so the entire profit is accounted for. Memory cue: calculate normal shares, find the guaranteed partner’s shortfall, and deduct that shortfall from the guarantor.