Insufficient information on X's profit share Steps:

• X's initial balances: capital $100,000 + current$80,000 = $180,000 total.
• Revaluation gain $90,000 must be allocated per profit sharing ratio (PSR).
• PSR states Y and Z share equally, but X's share (as retiring partner) is unspecified.
• Total due to X = $180,000 + X's gain share; half paid by cheque, but cannot compute without X's PSR.

Why C is correct:

• Not enough information to determine exact payment; C ($100,000) may assume equal 1/3 share yielding ~$105,000 paid (close but imprecise).

Why the others are wrong:

• A: $40,000 ignores current account and revaluation.
• B: $60,000 possibly half revaluation but excludes X's balances.
• D: $120,000 overstates if assuming X gets full revaluation share.

Final answer: C