The capital of the firm of Anu and Benu is Rs. 1,00,000 and the market rate of
interest is 15%. Annual salary to partners is Rs. 6,000 each. The profits for the
last 3 years were Rs. 30,000; Rs. 36,000 and Rs. 42,000. Goodwill is to be
valued at 2 years purchase of the last 3 years' average super profits. Calculate
the goodwill of the firm.