Match List-I with List-II
$$\begin{array}{ll}\text{List-I}& \text{List-II}\\ \text{(A) Gaining Ratio}& \text{(I) New Share - Old Share.}\\ \text{(B) Sacrificing Ratio}& \text{(II) Old Share - New Share.}\\ \text{(C) Admission of Partner}& \text{(IV) Partner may or may not bring his share of goodwill in cash.}\\ \text{(D) Retirement of Partner}& \text{(III) Partner may be paid amount more than what has actually due to him for hidden goodwill share.}\end{array}$$
Choose the correct answer from the options given below:

1. A
   \text{(A) - (i), (B) - (ii), (C) - (iii), (D) - (iv)}
2. B
   \text{(A) - (i), (B) - (ii), (C) - (ii), (D) - (iv)}
3. C
   \text{(A) - (i), (B) - (ii), (C) - (iv), (D) - (iii)}
4. D
   \text{(A) - (iii), (B) - (iv), (C) - (i), (D) - (ii)}