A, B and C are partners in a firm sharing profit in the ratio of 3 ∶ 4 ∶ 5. If they set aside 4% of the profits as emergency fund and shared the rest of the profit and B gets his share of profit as Rs. 1, 81, 400, the amount of profit set aside for emergency fund is∶

• A. Rs. 27, 845
• B. Rs. 18, 140
• C. Rs. 22, 675
• D. Rs. 24, 500