The Partnership agreement between Maneesh and Girish provides that:(A) Profits will be shared equally(B) Maneesh will be allowed a salary of $\text{Rs. }400\text{ pm}$ (C) Girish who manages the sales department will be allowed a commission of $10\%$ of the net profits after deducting Maneesh's salary(D) $7\%\text{ p.a.}$ interest will be allowed on Partner's fixed capital(E) $5\%\text{ p.a.}$ interest will be charged on partner's annual drawings(F) The fixed capitals of Maneesh and Girish are $\text{Rs. }1,00,000$ and $\text{Rs. }80,000$ respectively. Their annual drawings were $\text{Rs. }16,000$ and $\text{Rs. }14,000$ respectively.The net profit for the year ended March 31, 2018 amounted to $\text{Rs. }40,000$. Calculate the profit allocated to each partner after all adjustments.

1. A
   Rs 22,890 to each partner
2. B
   Rs 8,790 to each partner
3. C
   Rs 10,050 to each partner
4. D
   Rs 10,290 to each partner