Explanation:

- Initial Profit Sharing: A and B share profits in a 3:2 ratio.

- C's Admission: C is admitted for a \(\frac{3}{30}\) share of profits.

- Surrendered Shares: A gives up \(\frac{1}{3}\) of his, and B gives up \(\frac{1}{4}\) of his share.

- A's Share Calculation: A's original share is \(\frac{3}{5}\). Surrendered share = \(\frac{1}{3} \times \frac{3}{5} = \frac{1}{5}\).

- B's Share Calculation: B's original share is \(\frac{2}{5}\). Surrendered share = \(\frac{1}{4} \times \frac{2}{5} = \frac{1}{10}\).

- Total Surrender = C's Share: \(\frac{1}{5} + \frac{1}{10} = \frac{3}{10}\) matches with \(\frac{3}{30}\).

- Goodwill Valuation: Total goodwill = 3,00,000.

- C's Share of Goodwill: \(\frac{3}{30} \times 3,00,000 = 30,000\).

- Distribution of Credit:

- A: \(\frac{1}{5} \times 3,00,000 = 60,000\).

- B: \(\frac{1}{10} \times 3,00,000 = 30,000\).

- Option:2 is Correct:

A Rs60,000; B Rs30,000