Final Answer:
The initial capital amount with which Atech started the business in cash is ₹80,000 (Option B).
Step-by-step explanation:
In the absence of specific information regarding the initial capital amount, we need to examine the options provided. Among the choices, ₹80,000 (Option B) seems to be the most plausible initial capital amount for starting a business.
This amount is reasonably substantial for launching a business and is a common starting capital for small businesses.
However, it's important to note that the exact initial capital amount is not explicitly mentioned in the given question. Therefore, the selection of ₹80,000 is based on a reasonable assumption and the typical capital requirements for starting a business.