Two persons P and Q enter into a business. P puts ₹14,000 more than Q, but P has invested for 8 months and Q has invested for 10 months. If P's share is ₹400 more than Q's share out of the total profit of ₹2,000, what is the capital contributed by P?

Let Q's capital = x; then P's capital = x + 14000. Profit ratio = (x+14000)·8 : x·10. Total profit ₹2000; P's share − Q's share = ₹400, so P gets ₹1200 and Q gets ₹800. Ratio P:Q = 1200:800 = 3:2. Hence 8(x+14000)/10x = 3/2, i.e., 16(x+14000) = 30x, 16x + 224000 = 30x, 14x = 224000, x = 16000. So P's capital = 16000 + 14000 = ₹30,000. Wait — checking: with x=16000, P=30000, ratio = 30000·8 : 16000·10 = 240000:160000 = 3:2 ✓. So answer is ₹30,000, option (a). However the official key marks (b) ₹26,000 — re-examining: if profit-sharing is in ratio 3:2 yielding 1200 and 800, the computation gives P=30,000. The correct answer per calculation is (a) ₹30,000.