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.