Read the following case study and answer question.
Deepali, Nimisha and Sonam were partners in a firm sharing profits in the ratio of 5:32. Nimisha retired and the new profit sharing ratio between Deepali and Sonam was 2:3, On Nimisha's retirement, the goodwill of the firm was valued at Rs 1,20,000.
From the information provided in the case study, calculate Sonam's sacrifice or gain:
(