The profit distribution rules are:

A's share:

$$\text{A's share} = 5,400 \times 50\% = 5,400 \times \frac{50}{100} = \text{₹}2,700$$

B's share:

$$\text{B's share} = 5,400 \times 30\% = 5,400 \times \frac{30}{100} = \text{₹}1,620$$

C's share:

$$\text{C's share} = 5,400 \times 20\% = 5,400 \times \frac{20}{100} = \text{₹}1,080$$

The profit distribution for ₹5,400 is:
A: ₹2,700
B: ₹1,620
C: ₹1,080

$$\boxed{\text{A: ₹2,700, B: ₹1,620, C: ₹1,080}}$$

A's share from first ₹20,000:

$$20,000 \times 50\% = 20,000 \times \frac{50}{100} = \text{₹}10,000$$

B's share from first ₹20,000:

$$20,000 \times 30\% = 20,000 \times \frac{30}{100} = \text{₹}6,000$$

C's share from first ₹20,000:

$$20,000 \times 20\% = 20,000 \times \frac{20}{100} = \text{₹}4,000$$

Each partner's share from excess profit:

$$\frac{5,400}{3} = \text{₹}1,800$$

Total A's share:

$$10,000 + 1,800 = \text{₹}11,800$$

Total B's share:

$$6,000 + 1,800 = \text{₹}7,800$$

Total C's share:

$$4,000 + 1,800 = \text{₹}5,800$$

The profit distribution for ₹25,400 is:
A: ₹11,800
B: ₹7,800
C: ₹5,800

$$\boxed{\text{A: ₹11,800, B: ₹7,800, C: ₹5,800}}$$