Concept: Use fractions of the total profit and the remainder to find the full amount shared.Explanation:Let the total profit be T. First brother receives 31T. Remaining profit is 1−31=32T. Second brother receives 32 of the remainder: 32×32T=94T. Third brother receives the leftover profit: 32T−94T=96T−94T=92T. This leftover equals N12000, so 92T=12000. Multiply both sides by 29: T=12000×29=54000.Answer: N54,000.00 (Option B).