Explanation:

- Total amount to be divided between A and B is Rs86,581.

- The ratio of their shares is 9:2.

- To calculate A's share:

$$A^{\prime }sShare=\frac{9}{9+2}\times 86581=\frac{9}{11}\times 86581$$

- To calculate B's share:

$$B^{\prime }sShare=\frac{2}{9+2}\times 86581=\frac{2}{11}\times 86581$$

- The difference between 4 times A's share and 10 times B's share:

$$(4\times A^{\prime }sShare)-(10\times B^{\prime }sShare)$$

- Evaluating the above expressions will guide you to choose the right option.

- After performing calculations:

Option 3 - Rs1,36,952 is correct.