A, B and C are partners in a firm sharing profits in the ratio of $3:2:1$. D is admitted into the firm for $1/4$ th share in profits, which he gets as $1/8$ th from A and $1/8$ th from B. The total capital of the firm is agreed upon as $\text{Rs. }1,20,000$ and D is to bring in cash equivalent to $1/4$ th of this amount as his capital. The capitals of other partners are also to be adjusted in the ratio of their respective shares in profits. The capitals of A, B and C after all adjustments are $\text{Rs. }40,000$, $\text{Rs. }35,000$ and $\text{Rs. } 30,000 respectively.Required capitals of all partners is:

1. A
   A = Rs. 40,000 B = Rs. 20,000 C = Rs. 25,000 D = Rs.35,000
2. B
   A = Rs. 45,000 B = Rs. 25,000 C = Rs. 20,000 D = Rs.30,000
3. C
   A = Rs. 35,000 B = Rs. 25000 C = Rs. 30,000 D = Rs.30,000
4. D
   A = Rs. 55,000 B = Rs. 25000 C = Rs. 15,000 D = Rs.25,000