Amrita and Kalyani are partners sharing profits in the ratio of $3:2$. They decide to expand the business by admitting Suraj as a new partner for a $\frac{1}{4}\text{th}$ share. Suraj's share of premium for goodwill is valued at $\text{Rs. }90,000$, which he pays to compensate Amrita and Kalyani in an agreed ratio of $1:4$.The firm's books provide the following information on that date:

The claim against the Workmen Compensation Fund is determined to be $\text{Rs. }2,00,000$, and an existing goodwill balance appears in the books at $\text{Rs. }60,000$.How will the premium for goodwill brought in by Suraj be distributed between Amrita and Kalyani?

1. A
   $\text{Rs. }54,000$ and $\text{Rs. }36,000$
2. B
   $\text{Rs. }2,16,000$ and $\text{Rs. }1,44,000$
3. C
   $\text{Rs. }18,000$ and $\text{Rs. }72,000$
4. D
   $\text{Rs. }72,000$ and $\text{Rs. }18,000$