On the basis of following data final payments to a partner on firm 's Dissolution will be made :
Debit Balance Of capital Account Rs, 14,000, share of his profit on realisation Rs, 43,000, Firm 's Assest taken over by him for Rs, 17,000
A, Rs, 31,000
B. Rs, 29,000
C. Rs, 12,000
D. Rs,60,000