Match the following:

List-I	List-II
a. Revaluation account is prepared at the time of	1. may or may not be surrendered at the time of retirement of a partner
b. Joint Life Policy	2. to settle the claim of the outgoing partner
c. Premium on Joint Life Policy taken up on the lives of all partners is paid by	3. admission of a partner
d. The objective of taking Joint Life Policy by a partnership firm is	4. partnership firm

A. a-4, b-3, c-2, d-1

B. a-3, b-1, c-4, d-2

C. a-2, b-1, c-4, d-3

D. a-2, b-4, c-1, d-3

Answer: Option B