Sale of co-owned house property. how to show ltcg in itr?

Dear Sirs, 

An assesse and his wife have sold a Co-owned House Property at Rs.120 lakhs.  Their Share is 50% each.

The Long-Term Capital Gain (LTCG) from the Sale is Rs.90 lakhs.

They have Re-invested this amount in building another House Property at Rs.104 lakhs. So they are eligible to claim Exemption under S.54

Now in  ITR 3 ,How should we show the Values for each Assessee (Husband & Wife) ?

A) At 100% Values in Each Assessee's Return

   i.e. Sale Rs.120 lakhs ,    LTCG  Rs.90 lakhs ,   Reinvestment - Rs.104 lakhs

or

B) At 50% Values in Each Assessee's Return

   i.e. Sale Rs.60 lakhs ,    LTCG  Rs.45 lakhs ,   Reinvestment - Rs.52 lakhs

Please reply A  or  B or any other Option.