Solve this ASAP

Dear Student,
Sacrificing Ratio = Old Ratio - New ratio
A = 2/5 - 6/20 = 2/20 
B = 3/5 - 9/20 = 3/20

Sacrificing Ratio = 2 : 3

Revaluation A/c 

Particulars	Amount	Particulars	Amount
To Machinery	60,000	By Stock	118,000
To Provision for Debts	8,000
To Loss Transferred to partners in 2:3
A = 20000 (given)
B = 30,000	50,000
	118000		118000

Stock is to be increased by 118,000
​​​​​​Which means revalued value of Stock will be 118,000 + 80000 = 198,000

Option D is correct option.
Note= Option D is misprinted as 98000 instead of 198,000
Regards