X, Y and Z are three partners in a firm. They decide to dissolve their partnership. The assets of the firm are sold for Rs. 39,70,000 and liabilities of Rs. 10,00,000. They incur realisation expenses of Rs. 9,000. What is the net amount realised?
(A) Rs. 29,60,000
(B) Rs. 29,61,000
(C) 29 lakh
(D) Rs. 49,79,000
