Shweta, Shreya, and Shaniya were partners sharing profits in the ratio of $3:2:1$. Shaniya retired from the firm. After making all necessary adjustments for accumulated reserves and revaluation gains, her capital balance amounted to $\text{Rs. }4,50,000$. Shaniya took over $25\%$ of the firm's furniture and accepted a bill of exchange for $\text{Rs. }52,000$. The remaining balance of $\text{Rs. }2,75,000$ was transferred to her loan account. Calculate the total value of the firm's furniture.

1. A
   $\text{Rs. }2,58,000$
2. B
   $\text{Rs. }3,60,000$
3. C
   $\text{Rs. }3,68,000$
4. D
   $\text{Rs. }4,92,000$