Stock was overvalued by?

Dear Student,
Revaluation A/c 

Particulars	Rs.	Particulars	Rs.
To Machinery	6,000	By Creditors	3,000
		BY Loss Transferred to :-
To Stock (b/f)	6,000	X Capital A/c  (9000 x 3/6) = 4,500
		Y Capital A/c (9000 x 2/6) = 3,000
		Z Capital A/c (Given) = 1,500	9,000
	12,000		12,000

Note: Total Loss Calculation : 1,500 x 6/1 = 9,000

Percentage of Stock Overvalued was :- 6,000 / 30,000 x 100 = 20%

Option C is correct option.

Assumption: It is assumed that machinery was of 60,000 instead of 66,000. Otherwise the question is wrong in itself.

Regards