The correct option is D Rs. 1,20,000
We have, A+B>C+D...(1)
A+C=B+D...(2)
A=12(B+D)...(3)
Putting the value of A in Eq. (2), we get C=12(B+D)
i.e., A=C
Since, A+B>C+D and A=C, we get B>D
Thus from eq. (iii), we get B>A and B>C.
2A=B+D...(1)
A=B−D...(2)
Adding eq. (1) and (2), we get
3A=2B
A=80,000(given)
∴B=32×80000
B=Rs1,20,000
Hence, option 'D' is correct.