Capital invested in a firm is Rs 5,00,000. Normal rte of return is `10%.` Average profits of the firm are Rs 64,000 (after an abnormal loss of Rs 4,000). Value of goodwill at four times the super profits will be :
A. Rs 72,000
B. Rs 40,000
C. Rs 2,40,000
D. Rs 1,80,000