Keshav, Nirmal and Pankaj are partners sharing profits and losses in the ratio of $4:3:2$. Nirmal retires and the goodwill is valued at $\text{Rs. }72,000$. Keshav and Pankaj decided to share future profits and losses in the ratio of $5:3$. Gaining Ratio of Keshav and Pankaj is:

1. A
   $\frac{13}{24}:\frac{11}{24}$
2. B
   $\frac{7}{12}:\frac{5}{12}$
3. C
   $\frac{11}{24}:\frac{13}{24}$
4. D
   $\frac{5}{12}:\frac{7}{12}$