Correct option is B
Given:
Income ratio (Vipul : Vijay) = 5 : 7
Savings of each = ₹81,000
Expenditure ratio (Vipul : Vijay) = 2 : 4
Formula Used:
Income = Expenditure + Savings
Solution:
Let the incomes of Vipul and Vijay be 5x and 7x respectively.
Expenditure of Vipul = 5x - 81,000
Expenditure of Vijay = 7x - 81,000
expenditure ratio:
2(5x - 81,000) = 1(7x - 81,000)
10x - 162,000 = 7x - 81,000
10x - 7x = 162,000 - 81,000
3x = 81,000
x = 27,000
Vipul's income:
5x = = 135,000
Alternate Solution:

3 unit = 81000
1 unit =
Vipul's income = = Rs. 135,000