A, B and C are partners in a firm sharing profit in the ratio of3 :4: 5. Ifthey set aside 4% ofthe profits as emergency find and shared the rest of the profit and B gets his share of profit as ₹1,81,400, the amount of profit set aside for
emergency fund is:

A

₹27,845

B

₹18,140

C

₹22,675

D

₹24,500