Deepali, Nimisha and Sonam were partners in a firm sharing profits in the ratio of $5:3:2$. Nimisha retired and the new profit sharing ratio between Deepali and Sonam was $2:3$. On Nimisha's retirement, the goodwill of the firm was valued at Rs. $1,20,000$. From the information provided in the case study, calculate Sonam's sacrifice or gain:

1. A
   $1/10$ Sacrifice
2. B
   $1/10$ Gain
3. C
   $4/10$ Sacrifice
4. D
   $4/10$ Gain