Partners X and Y have capital amounts of ₹80,000 and ₹120,000 respectively and share profit in the ratio 2:3. The partnership revalues its building, increasing its value by ₹60,000. The revaluation surplus is to be shared in the old profit‑sharing ratio. After revaluation, partner Z joins with a capital of ₹40,000 and will receive interest at 5 % per annum for 3 months before admission. After admission the profit‑sharing ratio becomes X : Y : Z = 4 : 2 : 1. The firm makes a profit of ₹200,000 during the year of admission. Which of the following is the correct amount credited to X as revaluation surplus?