Section 44AD of Income tax

HELLO FRIEND,

 one of my client  come under provision of this section. thier actual profit is1,21,000(after providing i nterest of44,000. and  no remuneration is debited ) while as per profit as per   8 % profit on turnover comes to rs1,68,000. the client is a partnership firm.

Now the query is that for calculating remuneration u/s 40(b),  what will be taken as book profit- 1,21,000 (assuming that same is the book profit) or presumed profit of1,68,000?

thanks...