From the following particulars, calculate value of goodwill of a firm by Capitalisation of Average Profit Method:

(i) Profits of last five consecutive years ending 31st March, are:

2025: ₹54,000; 2024: ₹42,000; 2023: ₹39,000; 2022: ₹67,000 and 2021: ₹59,000.

(ii) Capitalisation rate 20%.

(iii) Net assets of the firm ₹2,00,000.