Step 1: Understanding the Concept:
We have the values: $A = 80,000$ and $B - D = A = 80,000$. We also have the equation $B + D = 2A$ from earlier.
Step 2: Detailed Explanation:
1. $B + D = 2 \times 80,000 = 160,000$
2. $B - D = 80,000$
Step 3: Calculation:
Add the two equations:
$(B + D) + (B - D) = 160,000 + 80,000$
$2B = 240,000$
$B = 120,000$
Step 4: Final Answer:
B's income is Rs 1,20,000. Thus, the correct option is (d).