Capital of the firm of Sharma and Verma is Rs.2,00,000 and the market rate of interest is 15%. Annual salary to partners is Rs.12,000 each. The profits for the last three years were Rs.60,000; Rs.72,000 and Rs.84,000. Goodwill is to be valued at 2 years’ purchase of last 3 years’ average super profit. Calculate goodwill of the firm.