Net profit before any commission is Rs 1,10,000. One partner gets 10 per cent of profit before charging any commission, and a second gets 10 per cent of profit after charging all commission. The second partner's commission is:

1. Take the first commission first, since it is computed before any commission is charged. 2. That is Rs 1,10,000 times 10 over 100, which is Rs 11,000. 3. The profit remaining after that commission is Rs 1,10,000 minus Rs 11,000, that is Rs 99,000. 4. The second partner's commission is a percentage of profit after charging such commission, so the formula uses the rate over one hundred plus the rate. 5. That is Rs 99,000 times 10 over 110, which gives Rs 9,000. 6. Option C is what you get by taking 10 per cent of Rs 99,000 directly, forgetting that the commission must come out of the very figure it is computed on. _Source: TN HSC Class 12 Accountancy (Samacheer Kalvi, Govt of Tamil Nadu), Unit 3 "Accounts of Partnership Firms - Fundamentals", §3.8 and Illustration 20_