Average net profit expected in future by XYZ firm is ₹36,000 per year. Average capital employed in the business by the firm is ₹2,00,000. The normal rate of return from capital invested in this class of business is 10%. Remuneration of the partners is estimated to be ₹6,000 p.a. Calculate the value of goodwill on the basis of two years’ purchase of super profit.