A is guaranteed minimum profit of Rs 30000. His normal share is Rs 26000. What is the deficiency?

Correct answer: Rs 4000

The direct answer is option A: Rs 4000. A guarantee of minimum profit means A must finally receive at least Rs 30000. His normal share according to the agreed profit-sharing arrangement is only Rs 26000. Step 1: guaranteed minimum = Rs 30000. Step 2: normal share = Rs 26000. Step 3: deficiency = guaranteed amount − normal share = Rs 30000 − Rs 26000 = Rs 4000. Therefore an additional Rs 4000 must be provided under the guarantee, normally by the partner or partners who have undertaken the guarantee, according to the agreement. Option A is correct. Option B, Rs 56000, adds the two amounts instead of finding the shortfall. Option C, Rs 30000, is the guaranteed amount itself, not the deficiency. Option D, Rs 26000, is the normal share already available, not the additional amount required. The guarantee calculation compares what is promised with what is actually received. Memory cue: deficiency = guaranteed minimum minus actual or normal share, never their sum.