The deed guarantees A minimum profit of sixty thousand rupees. A actual share is fifty two thousand rupees. B and C will bear the deficiency equally. What is each deduction?

Correct answer: Four thousand rupees

Direct answer: Option A, Rs 4,000, is correct. A is guaranteed a minimum profit of Rs 60,000, but A’s actual share is only Rs 52,000. First calculate the deficiency: Rs 60,000 − Rs 52,000 = Rs 8,000. The deed says B and C will bear this deficiency equally. Divide Rs 8,000 by 2: Rs 8,000 ÷ 2 = Rs 4,000. Therefore Rs 4,000 is charged to B and Rs 4,000 to C, so A receives the guaranteed amount. Option A works because it is each partner’s equal share of the shortfall. Option B is the total deficiency, not each partner’s deduction. Option C is unrelated to the difference between the guarantee and actual share. Option D is A’s actual share, not the deficiency. The key is to calculate the shortfall before applying the burden-sharing ratio. Memory cue: guaranteed profit minus actual profit gives deficiency; then divide it in the agreed ratio.