Lalit, Pankaj and Rahul are partners sharing profits in the ratio of $4:3:3$. After all adjustments on Lalit's retirement with respect to general reserve, goodwill, and revaluation etc., the balances in their capital accounts stood at $\text{Rs. }70,000$, $\text{Rs. }60,000$ and $\text{Rs. }50,000$ respectively. It was decided that the amount payable to Lalit will be brought by Pankaj and Rahul in such a way as to make their capitals proportionate to their new profit sharing ratio. After Lalit's retirement, the new profit sharing ratio between Pankaj and Rahul is $1:1$. The new capital of the firm will be:

1. A
   Rs. 1,80,000
2. B
   Rs. 1,10,000
3. C
   Rs. 90,000
4. D
   Rs. 1,70,000