A first receives a commission of Rs 14,000, and the remaining profit is shared by A and B in the ratio 2:3. If total profit is Rs 89,000, what is B's share?

Correct answer: Rs 45,000

The governing concept is sequential profit appropriation: a commission paid first must be deducted before the residual profit is distributed between the partners. Total profit is Rs 89,000 and A’s prior commission is Rs 14,000, so the profit available for ratio-based distribution is Rs 89,000 − Rs 14,000 = Rs 75,000. The sharing ratio A:B is 2:3, which contains five total parts. B is entitled to three parts; therefore B’s share is 3/5 × Rs 75,000 = Rs 45,000. A receives 2/5, or Rs 30,000. A useful check is Rs 14,000 + Rs 30,000 + Rs 45,000 = Rs 89,000. Option C incorrectly applies the ratio to the total profit, and option D is only the residual amount, not B’s share. Hence option A is correct.